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Business Charts. 



^^^M^M^rk^^ 



F. T. INGALSBE, PUBLISHER, 4 

744 Broadway, New York, 



tfl* 



X 






Entered according to Act of Congress, in the year 1873, by F. T. 

Ingalsbe, in the Office of the Librarian of Congress, at 

Washington. 



CONTENTS. 

Peeface, 5 

[To The< Teaohek, 6 

Teaching, 12 

Pkactical Education, 15 

Peksonal Accounts, 18 

Pbimaey Schools, 20 

Phonogeaphy, 27 

To The Teachee, 34 

. The Alphabet Chaet, 34 

The Object and Woed Chaet, 35 

Teaching The Alphabet, 35 

Sounds of the Lettees, 40 

The Multiplication Tables, 45 

Business Foems, , 50 

v COMMEECIAL PaPEES, 53 

Rules foe Inteeest, 65 

Lettee Weiting, 66 

Book-Keeping, 69 

Phonogeaphy 89 

Recommendations 93 





PEEFACE. 

T was not originally designed to accompany the In- 
ternational Primary and Business Charts with a 
key, the author assuming that teachers, generally, 
were quite familiar with the subjects presented by the 
Charts, with the exception, perhaps, of Phonography, 
of which the rudiments only are here given, — a knowl- 
edge of which could be readily acquired from the Charts 
themselves. 

But, since the publication and introduction of the 
Charts, the author has been repeatedly and earnestly so- 
licited by teachers and school boards, to furnish them 
with a " Teachers Guide." In compliance with these 
solicitations, and with special regard to the wants and 
wishes of those whose experience in teaching has been 
quite limited, this volume has been prepared. 

It is not designed to be a " complete guide " to the 
teaching of the subjects upon which it treats ; but rather 
to furnish such hints and suggestions as may lead to 
originality of method on the part of the teacher, " for 
no teacher should be a servile imitator or exact copyist." 
That it may serve to accomplish this result, and so far 
commend itself to the kindly consideration of teachers, 
is the sincere desire of the 

Author. 



T@ to© Teacher, 




i|T/PEARLY every teacher in the land will agree 
with us in the assertion, that, of all places 
where youth assemble either for pleasure or 
profit, the school room should be made the most at- 
tractive. The necessary means are just the same as 
those required to beautify private residences, with the 
addition of a live teacher, improved methods, text-books 
and apparatus ; some of which are indispensable to a 
good school. Children will go where they are attract- 
ed ; and is it not highly essential for their own interests 
and the interests of the school, that they be attracted to- 
wards the school room ? This law of mind cannot be 
disregarded with impunity, and, indeed, everywhere else 
save in the school room it seems to be well observed — 
even the saloon keeper seems to understand well that to 
entice the youth into his place he must adorn it with 
elegant mirrors, showy engravings, and costly fixings 
generally. Is it any wonder that children dislike the 
school room — that study is often irksome to them, or 
that they are enticed into the saloon, and other places 
of like character, — places whose associations are well 
calculated to foster ignorance and vice ? Intelligence 



THE TEACHERS GUIDE. 



and virtue must be made attractive or children will grow 
up ignorant and vicious. Why is it that this principle 
upon which success in business so much depends, is so 
sadly neglected in the school room, — the very place, 
where, of all others, its highest observance is demanded? 
Why is it that teachers are consigned to school houses 
with bare walls, uncarpeted floors, — without apparatus of 
any kind — and other like conditions, begetting indiffer- 
ence or perfect apathy on the part of the scholars, and 
yet expected to " teach a good school ?" Such a state 
of things is very unfortunate for those earnest and ener- 
getic teachers, who wish to perform their duties fully 
and pleasantly, and who are thankful for any improve- 
ment in means and methods ; — very unfortunate also for 
their schools. A grave responsibility rests somewhere 
that our schools are not better furnished, at least, with 
those requisites indispensable to a good school. Are 
the teachers themselves at fault ? Or are School Boards 
mammoth " stumbling blocks " in the way of " attrac- 
tive education ?" 

In the introduction of the International Primary and 
Business Charts, School Boards have generally urged as 
their only objection that " our teachers will not use 
them. If we could be assured that they would be 
faithfully used we would most gladly furnish our schools 
with them," etc., etc. I unhesitatingly express the con- 
viction that School Boards, generally, are more willing 
to keep pace with the " advancing tide of intelligence " 
than they have had the credit of being ; — but they must 



8 THE TEACHERS GUIDE. 



be assured that what they do will not be in vain. It 
must be confessed that they have not always received 
this assurance. The fault lies, in part, with a class of in- 
efficient teachers, (fortunately their numbers are rapidly 
diminishing,) " who think their business dull work and 
regret the necessity that compels them to continue in 
it, who undertook it only to make a little money and 
intend to leave it as soon as they can," and hence, feel- 
ing no special interest in their vocation, neglect to ex- 
amine the claims, or test the practical value of any ap- 
paratus furnished their schools ; and, in part, in the fact 
that much of our school apparatus, although presenting 
subjects of great importance per se, is attended by so 
many disadvantages in its practical application, that its- 
use is either never undertaken or upon trial found to be 
impracticable and soon discontinued. The dishearten- 
ing effect of this result upon School Boards, has led 
them to hesitate about supplying their schools with 
needed apparatus for fear, as has been before observed, 
" our teachers will not use it." Teachers should, there- 
fore, in justice, at least, to their School Boards, do all in 
their power to encourage their efforts in this direction, 
by carefully examining, and thoroughly testing, the 
practical value of whatever apparatus their schools may 
be supplied with. 

The series of Charts you are now required to use in 
your school, is designed, first, to furnish for the younger 
pupils, an Object Lesson in the Alphabet, Words, Read- 
ing, Orthography, and the Numerical Tables; believing 



THE TEACHERS GUIDE. 



that the best method of acquiring the elements of 
knowledge is through the medium of visible objects, 
and that their size, form, color, etc., all help to fix the 
attention and awaken an interest which, by the old 
method, it is generally quite difficult to arouse ; and, 
secondly, to furnish for the older pupils, in addition to 
Orthography, and the Numerical Tables above named, 
Phonography, and an elementary course of instruction 
in the science of doing business, consisting of the more 
practical part of what is taught in our Commercial Col- 
leges, viz : — Business Forms ; Rules for Interest, Partial 
Payments, and Bank Discount; Letter Writing; and 
Book-Keeping ; thus affording an opportunity to obtain 
the most essential part of a Business Education, the 
value of which, in all the affairs of life, can scarcely be 
estimated. 

The arrangement and methods of teaching these 
Charts, here presented, are not the result of untried 
theories, but, are based upon a plan of teaching which 
the author has tried and found useful, and hence they 
are recommended to teachers with confidence that every 
feature of them can be used to good advantage in the 
school room ; especially is this the case with the Book- 
Keeping Forms, which have been expressly adapted to 
the limited qualifications of teachers, generally, in this 
branch of study. The careful reading of the Book- 
Keeping instructions, it is believed, will be sufficient to 
satisfy the teacher who has previously paid but little at- 
tention to this subject, that it is easily within his reach 



\ 
10 THE TEACHERS GUIDE. 



to realize the most sanguine expectations of the author. 
From the difficulties heretofore attending its introduc- 
tion as a regular study in our common schools, this sub- 
ject has failed to receive that attention its importance 
demands. By these means, it is hoped, this difficulty 
may be entirely removed, and, thus, " that knowledge 
which all need and must have," whatever may be their 
occupation, may be no longer neglected. 

The Multiplication Charts, also, will prove most effi- 
cient aids for the purpose intended. Experience has 
proved that, in schools where these Charts have been 
used by live teachers, even in one term, nearly or quite 
every pupil may thoroughly commit these tables to 
memory. " And, again, time spent in this way is often 
beneficial in other respects. It is found to be a pleas- 
ant and salutary diversion from book study, and tends 
to soothe the restless ones, who have become tired from 
long sitting." Every school should be supplied with 
more of such exercises. 

The copying of the Business Forms will also be found 
a very advantageous exercise for the class organized for 
this purpose ; not only will it prove the best method of 
learning these forms, but as an exercise in Penmanship 
and Spelling, its value cannot be easily overrated. 
Again, the skillful teacher may arrange for this exer- 
cise at that hour of the day when the pupils are gen- 
erally most restless, and hence most mischievous, and 
thus turn it to good account in securing order and in- 
dustry in his school. 



THE TEACHERS GUIDE. 11 



We have endeavored to use plain, simple language, 
believing that "when a new idea, or rule, is given to a 
pupil, it should be exposed to his gaze as much as pos- 
sible by stripping it bare of all word covering, or 
forms of expression not perfectly transparent to him." 

Other special features of these Charts are deserving 
of notice in this connection, but, since they have been 
sufficiently considered in the body of this work, it is 
not thought necessary to refer to them here. It is 
hoped enough has already been said to awaken an intel- 
ligent desire on the part of the teacher that will lead to 
their faithful and judicious use in his school. Such a 
result will be a rich reward to the 

Author. 




By Prof. A. S. "WELCH, Ex-President 
Mich.. Normal School. 






I^ROMINENT educators of the West are aware 
that a radical change is taking place in the 
methods of Primary Education. In our best 
schools, there is a growing conviction that the old routine 
of early studies and old modes of teaching are out of 
harmony with the wants and instincts of childhood. 

Many parents are beginning to inquire why it is that 
their little ones, though kept faithfully at school most of 
the year, make no satisfactory intellectual progress ; 
and thinking men everywhere, who have this subject at 
heart, are perceiving the worthlessness of a system un- 
der which the precious years of life have been so often 
worse than wasted. It is conceded by the most experi- 
enced teachers, that the method originated in Switzer- 
land by Pestalozzi, furnishes a complete remedy for 
these long standing evils. This method, modified to 



THE TEACHERS GUIDE. 13 



suit varying circumstances, now prevails in the schools 
of Germany and England, and is fast being adapted 
into the better class of primary schools of our coun- 
try. 

The Pestalozzian system differs from the old routine 
in several vital particulars. It recognizes the fact that 
the faculties of the child follow an invariable order 
of evolution, and it seeks to cultivate each faculty 
during the period of its growth, by supplying its ap- 
propriate food. It calls the pupil's attention to such 
objects as will gratify a natural curiosity, and thus 
makes the acquisition of knowledge a source of per- 
petual pleasure. 

It gives a quickness and accuracy to the eye and ear ; 
disciplines the perceptive powers whose activity is nat- 
ural to early life ; renders the pupil familiar with those 
objects which are most closely related to his future hap- 
piness ; developes in him a love of the beautiful, and 
makes even his amusements contribute to his education. 
Finally, while it lays the foundation of genuine culture, 
in habits of close observation, it imparts that kind of 
knowledge which is of greatest worth in practical life. 
The officers of the Michigan Normal School, impressed 
with these facts, have, during the past few years, drilled 
its pupils in the new method, so far as was possible, 
without infringing upon the usual studies laid down in 
the catalogue. The Board of Education is now con- 
vinced that the time has come, when the school can ren- 
der no greater service to the State, than to so modify its 
(2) 



14 



THE TEACHERS GUIDE. 



course of study that all pupils may receive thorough in- 
struction and practice in the Pestalozzian System of Pri- 
mary Teaching. 




tl Edncat-iee 




• 



^AYING become a practical people, discarding 
» old notions and theories, it now becomes us to 
look to the training of those who are to follow 
us in the life battle that is opening upon us with such 
wonderful promise. They must be trained directly for 
the exercises of the age and times, and he who can 
best prepare and direct men and boys in the practical 
concerns of life, fitting them in the shortest time, and in 
the best manner, for successful, useful men, is the 
greatest benefactor. Not more than one-third of our 
young men, at the age of twenty-one, are qualified to 
meet with success in the business world, and it is to be 
greatly regretted that practical education, so essential to 
success, has been so much neglected. The training of 
our boys at the common school and academy has always 
been theoretical, and not sufficiently practical and use- 
ful. The result is that thousands of our young men, 
to-day, are nobodies, who might have been men of in- 
fluence ; and many others are engaged in pursuits that 
they heartily dislike, and in which they will never ex- 
cel, simply because they have not confidence in them- 
selves to make a change. There are also middle-aged 



1 6 THE TEA CHERS G VIDE. 



men who have followed so long in the same old, beaten 
path of their ancestors, that their ambition has become 
blasted, and it requires the teaching of some leading 
spirit to arouse them from their lethargy, and bring out 
their talents and energies. Then, there are fathers by 
the score, who show no more judgment in the manage- 
ment of their sons than their horses, forgetting that the 
boy must sometime be the man, and that he can only 
rise to distinction and be independent, by being educa- 
ted as common sense dictates, in the school of practice. 

Rev. Mathew E. King. 



In this day and age, amid the light of the Nineteenth 
Century, it is beginning to be understood that to suc- 
ceed^ become eminent, or a leader in his business or pro- 
fession, a man must be practically educated. The im- 
portance of educating our young men directly for ac- 
tive, useful life, has long been conceded by all true 
Americans. Our country was never so in need of prac- 
tical, useful men as now, and it is time that this matter 
b(3 more fully understood and discussed, and our schools 
and colleges be made to understand that cumbersome, 
impractical learning is at a discount, and practical edu- 
cation above par. The days of theory and old fogyism 
either in teaching or acquiring an education are passed. 
The teacher who expects to succeed in training the 
minds of the youth of America and is satisfied with the 
old beaten track of the theorist, will find that the pres- 






THE TEACHERS GUIDE. 17 



ent has left him far behind the age, his vocation gone, 
and himself left with his unpractical methods and views 
to seek some other way in which to gain a livelihood. 
The age demands that the education of young men and 
women be practical, and thoroughly so. In this fact 
may be seen the reason why so many of our schools fail 
in the education of the young. They are not practi- 
cal. N. Y. Tribune. 



A Counting-house education will be of advantage to 
every man whatever his future occupation may be. To 
the farmers, it will teach business habits and attention 
to accounts, which will give them increased interest and 
success in their business. 

To the mechanic it will teach order, system, manage- 
ment, the practical value of book-keeping, and remedy 
many of their deficiencies. To the professional man, it 
will afford a clearer insight into the operation of business 
affairs, and give him facilities in obtaining practice. 
Freedley's Treatise on Business. 



In a free country like ours, where so much work is to 
be done, no one need be idle, hungry or disreputable, 
who is able to work. We say, then, parents, give your 
boys a good business education^ you would insure their 
success in life and guard them against vice and degra- 
dation. Mann. 



Personal Aeecitimts^ 



\W> THINK every young man should begin forth- 
)WL witli to keep debit and credit with himself and 
' I with the world. If every man would resolve to 
know r just where all the money that passes through his 
hands goes to, and would keep that account carefully, 
I venture to say there would be economies in his next 
year's account that were overlooked in the past. I hope 
these (Business) Colleges are destined to teach us meth- 
od and order in our business, and in our industry. 
There are 500,000 farmers, probably, in the State of 
New York to-day, who, if you were to ask each of them 
how much per bushel his corn had cost him to grow for 
the last twenty years, I doubt if fifty of the 500,000 
could tell you. And this is but one instance out of ten 
thousand. Now, every grower of agricultural products 
should inquire and ascertain, year after year, " What 
does this cost me ? What does it bring me ? Am I 
growing wheat at a profit, corn at a profit, and grass at 
a profit ? Which among my products are profitable to 
me ? On which do I realize a loss ?" All business 
should be done with that constant regard to method ; 



THE TEACHERS GUIDE. 



19 



but how seldom do we find this or anything* like it % I 
venture to say that the young man who has commenced 
to keep an account of his time, to charge himself with 
wasted hours, with neglected opportunities, and with 
squandered means, will find himself very soon resolving 
on wholesome retrenchments and reforms. 

I lay this down as a general rule, that any young man 
who, at the close of his first year of responsible, inde- 
pendent life has saved something and knows where to find 
it, will go on to competence ; whereas, the young man 
who, at the close of his first year has made nothing and 
has saved nothing — I do not say in money, but who has 
made himself no better off — will almost certainly die a 
poor man, and, if he lives in this city, he will probably 
be buried at the public cost. 

Horace Greeley. 





GtL&&h 



vm 



From "The Teacher's Assistant/' by Charles Northend, A, M.; a 

Work of Great Merit, Published by A. S. Barnes 

and JBurr, New York, 




IE may differ somewhat in our estimates of 
these schools. In my opinion, they have 
never been properly appreciated nor suita- 
bly cared for. Lying as they do at the very foundation 
of a system of education, they are too often regarded as 
unimportant, though unavoidable, appendages to our 
common school system. Teachers of moderate attain- 
ments and without experience are often employed in 
them, merely because their services can be secured at a 
lower rate of compensation. But, in reality, these 
schools are of the first consideration, and they should 
receive the services and influence of the best of teach- 
ers. As it is in them that the young receive their earli- 
est school impressions, it must be readily seen that it 
would be no easy matter to over-estimate their true im- 
portance. * * * 

We well know that the instructions and influences to 
which we were exposed in early childhood, were those 



THE TEACHERS GUIDE. 21 



which most strongly and indelibly impressed them- 
selves upon our minds and characters. How many 
lessons which we then learned, how many sights 
which we then saw, how many impressions which we 
then received, seem closely inwoven into our very na- 
tures, and to be fresh and forceful in our memories, 
while many of the lessons and scenes and incidents of a 
later period are either wholly forgotten, or but dimly 
and imperfectly remembered. How many there are 
who pass through life constantly suffering from the in- 
fluences of the exaggerated and fictitious stories, and 
representations, to which they listened in childhood's 
tender years, — influences which maturer years and riper 
judgment cannot entirely eradicate, though they may 
bring a sort of conviction of their falsity ! * * * 

How many, during the first few years of their exist- 
ence, have formed and fostered those uncharitable feel- 
ings, and those distorted and unseemly habits, which 
have tended to darken and embitter the whole current 
of subsequent life ! 

In view of considerations like these, how essential is 
it that special care and attention be devoted to the 
early training of the young. * * * A distinguished 
statesman once said, " Let me make the songs for the 
youth, and I care not who make the laws." With far 
more truth one might say, " Let me have the control 
of the young during the first four years of their school 
life, and I care not who has their subsequent manage- 
ment." * * * 

(3) 



22 THE TEACHERS GUIDE. 



How desirable, then, that these early lessons and in- 
fluences should be of the right kind, and imparted in 
the right way. The mind of a child maybe easily turn- 
ed from a correct course by ill-judged and unwise plans, 
or by the chilling effects of neglect, on the part of those 
under whose care they pass their early years, — and 
some trivial circumstance, or some apparently insignifi- 
cant cause, bearing upon the youthful mind, may give 
a change or tinge to the whole future life. 

It would seem that parents acted less wisely in rela- 
tion to this subject than in any other concern. * * 

The farmer who has a colt to be trained, does not 
manifest indifference as to whom the task shall be com- 
mitted ; nor does he hazard injury and loss by trusting 
the w T ork to incompetent hands, with a view to saving a 
few dollars and cents ; for he well knows that much of 
the animal's value and usefulness will depend upon the 
manner in which he is u broken " to work and travel ; — 
and yet how passing strange is it that parents are often 
less wise and less interested in relation to the moulding 
and training of the immortal minds of their offspring, 
and that, for a trifling pecuniary saving, they will risk 
the happiness and usefulness of those whom God has 
intrusted to their charge ! 

Those employed to teach in our primary schools 
should not only be well qualified in a literary point of 
view, but they should abound in every lovely and desi- 
rable trait of character. Decided, kind, affectionate, 
pleasant and active, all their movements, actions and ex- 



THE TEACHERS GUIDE. 23 



pressions should be such as may be safely and profitably 
imitated. The teacher of a primary school should be 
a pattern of every good, — a model worthy of the 
closest imitation. 

George B. Emerson, Esq., a distinguished educator, 
in speaking of a recent visit to schools in Germany, 
thus strongly and beautifully testifies to the importance 
of elementary schools, and at the same time gives some 
valuable hints on teaching the alphabet: "The most 
striking and beautiful lesson I heard in Germany was 
in Dresden, conducted by a man of very high qualifica- 
tions. It was a lesson in teaching the alphabet. Young 
ladies and young gentlemen are very apt to think, ' What 
a drudgery this is ! only think, that, with my qualifica- 
tions, I should be content to teach the beggarly ele- 
ments ! What a position ! O, that I could be in a 
sphere fitter for my capacities !' That is a great funda- 
mental mistake which leads any teacher to utter such 
words. There is no lesson ever taught in any school 
so important as the alphabet. Teaching our crabbed, 
English language, is the hardest thing in the world. 
Our language is the hardest one to read, from the fact 
that there is not the most remote connection between 
the words used and the sounds expected. There can- 
not be a higher office than that of giving the very ele- 
ments of instruction. 

" What was very striking, in the school at Dresden, 
was, that the teacher had a class of about forty boys, 
all nearly of the same age, and none of them less than 



24 TEE TEACHERS GUIDE. 



seven years old, coming for the first time to learn the 
alphabet. Those sensible people, who wish to make as 
much as possible of their scholars, do not allow their 
children to be taught the alphabet before they are seven 
years old. The admirable teacher of these boys began 
by drawing a fish, and asking the boys to tell what it 
was. Some said it was a fish, some that it was a pic- 
ture of a fish ; but some that it had no color, and there- 
fore was not a picture, but something the teacher drew. 
So they arrived, after a series of questions, at the con- 
clusion that it was a drawing of a fish ; not a picture, 
because that would have color ; and not a fish, because 
that would have life. Then all the class were called on 
to say, together, ' That is a drawing of a fish.' As that 
would form a good sentence, they were required to re- 
peat it till they could utter it as well as possible, giving 
every articulate sound clearly. Then he would ask 
each one to read the sentence. Then, from a set of 
large blocks, he selected the letters to spell the word 
fish, and, having shown them to the class, he asked them 
to select the letters to spell it, then to go to their seats 
and draw the letters on their slates. Some would suc- 
ceed well, and some would fail entirely ; but to those 
that failed there was no reproof, though to those that 
succeeded words of encouragement were given. 

" In about ten minutes he called on the boys again, 
and inquired, ' What is a fish V and put several ques- 
tions to lead them to think about a fish, and would con- 
verse with them about the facts in its natural history ; 



THE TEACHERS GUIDE. 25 



and at each conclusion he would make them express 
their conclusions as well as their organs could utter it. 
That was the striking thing, — the lesson in making sen- 
tences, in speaking good German, and . in pronouncing 
correctly. 

The first thing to be noticed here is the fact that a 
gentleman of the highest intelligence, possessed of all 
knowledge, a beautiful knowledge of natural history, 
did not think himself degraded in the least degree by 
teaching the alphabet. Another thing to be noticed 
was, that those things which, in the old-fashioned 
schools, were considered unsuitable, they were encour- 
aged to do, — that is, to make pictures. Another thing 
that was very noticeable, was the thoroughness with 
which the languages were taught in the gymnasia. The 
master would have forty boys of just the same age and 
the same attainments. The little which the teacher at- 
tempted to teach at one time was a striking feature of 
the instruction. A single short sentence of three 
words was given ; but in regard to them he led them to 
observe everything, and reviewed everything they had 
become familiar with, and they were kept familiar with 
it by continual repetition. After they had learned a 
single sentence, they were to use that in making other 
sentences. The degree of thoroughness with which 
this instruction was given almost transcends belief." 

I trust the extract just given * * * will tend to 
elevate, in your mind, the primary school. * * * It 
is very desirable that you should possess right views, 



26 



THE TEACHERS GUIDE. 



and a proper estimate of its true importance in the 
great system of popular education. If you clearly un- 
derstand the subject, you may do much for the dissemi- 
nation of correct sentiments. 




By Peof. C. A. Walworth. 




jjltTN SON'S System of Phonography is now rec- 
ognized as the best modern system of short- 
f '''P'ti'f' 1 hand writing. It is the most efficient, the 
most si?nple, and the most systematic. While retain- 
ing all the general and most valuable features of previous 
methods, it has introduced important improvements, 
which have received unanimous commendation from 
unprejudiced, competent judges throughout this coun- 
try, and even in England. Of leading systems of Pho- 
nography, it is the most modern, and its author has had 
more practical experience in verbatim reporting than 
any of his predecessors. Its great simplicity, as well 
as efficiency, makes it now possible for the public to re- 
alize the high anticipations long held of the valuable 
uses to which short-hand might be applied in the daily 
aifairs of life. This system has recently been officially 
adopted by the Board of Public Instruction, after 
thorough comparison with other methods, and intro- 



28 THE TEACHERS GUIDE. 



duced, as a regular study, in the College of the City of 
New York. 

There is, evidently, at the present time, a wide-spread 
and increasing appreciation of the utility of Phonogra- 
phy, and a corresponding demand for qualification in it. 

Phonographers are being regularly employed by all 
our principal courts, and lawyers do not like to examine 
a witness in any case without the aid of a short-hand 
writer. Many attorneys, indeed, are making it a uni- 
form practice to compose their briefs by dictating to a 
short-hand writer ; and leading law firms are employing 
one or more phonographic clerks in their offices by the 
year, at regular salaries. Every law student should 
learn this art, for he will find it invaluable for his per- 
sonal use in a still greater variety of ways in the prac- 
tice of his profession. 

Literary men, editors, authors, etc., are employing 
phonographic amanuenses with great advantage. Edi- 
tors dictate their editorials, and authors compose whole 
books, with great saving of time and labor, by simply 
employing an efficient phonographer. Every man who 
has a large and important correspondence should em- 
ploy a short-hand dictation and corresponding clerk, 
and thus save himself the main labor, while retain- 
ing the benefit of responding in his own words, and 
with promptness, to all letters. This latter use of the 
art is impelling many of our prominent business men 
to seek its advantages, and vastly many more will do so 
as soon as they see how easily it is accomplished. 



THE TEACHERS GUIDE. 29 



The great advantages of employing phonographic 
corresponding clerks, or secretaries, as above indicated, 
deserve more attention. In no other way can every 
man who is burthened with a large correspondence, 
which should not be neglected, respond to its duties 
promptly, fully, and in his own language, without un- 
necessarily taking valuable time, doubtless needed for 
other purposes. In this way, the work of a day can be 
done in an hour, and, with the aid of that other mod- 
ern invention, the copying-press, the principal always 
has at hand evidence of the faithfulness of his amanuen- 
ses. This plan has already been adopted by many lead- 
ing professional and public men, and by heads of large 
business establishments, especially of Insurance Com- 
panies, Banks, etc. Mr. James Parton, the eminent au- 
thor, has referred to this subject in a newspaper article, 
entitled, " What floored Mr. Colfax," showing that the 
Vice President's sudden prostration a year ago, in the 
Senate, was caused by not employing such assistance. 
Although the best phonographic law reporting in the 
world is done in this city, under the encouragement of 
official appointment of court stenographers, with yearly 
salaries, it will surprise many to learn that the English 
have been more enterprising than we in the employment 
of the art for business purposes. Several of the lead- 
ing railways running out of London have, for more 
than five years past, required their clerks, at all the sta- 
tions, to be qualified in phonography, and they find its 
(4) 



30 THE TEACHERS GUID3. 



general use by them to be of great advantage in their 
business. 

All young persons who propose attending college 
or professional schools, where some of the instruction 
is given by lectures, should thoroughly qualify them- 
selves in this art, so that they may be able to secure 
the full advantages of such lectures, besides deriving 
the other benefits the knowledge of phonography will 
be to them then and afterwards. 

There is an increasing tendency on the part of young 
men, and ladies, also, to enter the journalistic profes- 
sion, but how to specially educate themselves for it has 
been a puzzle. The profession, at this day, demands 
persons directly qualified for its duties, and some of the 
more intelligent and enterprising editors have suggested 
the establishment of a regular school of journalism. 
One difficulty seems to be that phonography is the only 
branch yet found that can be used towards this purpose. 
A practical command of this art, alone, is, at present, 
the best special preparation for getting a situation on 
the press. Charles Dickens, a,nd other eminent Eng- 
lish authors, began professional life as short-hand re- 
porters, and, in this city, Theodore Tilton, Oliver Dyer, 
and other newspaper men, are additional instances. 

Many persons learn Phonography with no intention 
of ever using it professionally, but simply for their own 
satisfaction, or private use. The time is near at hand 
when it will be a regular study in schools generally. 
One advantage of this subject is that it tends to make a 



THE TEACHERS GUIDE. 31 



person perfect in pronunciation, probably more so than 
any other branch. The study itself is very fascinating, 
instead of being dry and difficult, as many suppose. 
Amateurs use short-hand for keeping diaries, making 
memoranda, composing, copying, and for taking notes 
of speeches, etc. 

Phonography, penmanship, and business correspond- 
ence, open a fine field for remunerative, light office 
work for ladies, besides being useful accomplishments 
for many other purposes. Those who will thoroughly 
qualify themselves in these subjects, can hardly fail of 
securing desirable positions. 

It is a common but erroneous impression about Pho- 
nography, that it is simply the work of some ingenious 
mind, who has invented, entirely by himself, an alpha- 
bet of brief signs, which a learner, by long practice, 
and probably the addition of some arbitrary characters 
of his own devising, can use to write the language rap- 
idly enough for reporting purposes. Now, this idea 
contains two serious errors : First, Phonography is the 
perfection of short-hand writing, which has existed and 
has accumulated the ingenuity of man in this direction 
for more than 1900 years. We have knowledge of a 
system, and a specimen of its alphabet by Tiro, of the 
date of fifty-five years before Christ, and even some in- 
formation of previous methods, extending as far back 
as that of Pythagoras, who lived, B. C, 555. In Eng- 
land the first system appeared in 1588, and since that 
time others have been brought out every few years 



32 THE TEACHERS GUIDE. 



down to the invention of Phonography by Isaac Pit- 
man, of Bath, England, in 1837. Like other inven- 
tions and discoveries, each later work has naturally de- 
rived advantages resulting from the experience of pre- 
vious systems, and even Phonography, though radically 
different, because of its phonetic basis from preceding 
kinds of short-hand, contains the best features of the 
others, and represents, as thoroughly as any other 
branch of knowledge, the degree of perfection which 
ages of investigation and use produce. Phonography, 
from having the only correct basis, has superseded all 
other methods, but its present degree of perfection is 
specially due to the labors of several authors and the 
experience of hundreds of phonographic reporters. 
Persons, therefore, should not suppose that the best 
modern system of short-hand writing is of a temporary 
character, and liable to be displaced in a hurry, but 
that from its age alone it is entitled to rank with other 
school studies. 

The second popular error is, that a person learning 
the art need not conform to it in every respect. With 
Munson's Phonography, however, which is a thorough- 
tested, harmonious, and practical system, even in its 
minutest details, and represents the perfection of Pho- 
nography as well as short-hand in general down to the 
present time, such an idea is a great misapprehension. 
On the contrary, the learner should conform to it in 
every particular, both while learning and in all his sub- 
sequent practice, for the more thorough and pains-taking 



THE TEACHERS GUIDE. 33 



he is in this regard, the more certain will be his success 
and satisfaction. 

When the importance of Phonography is thus brought 
to the attention of individuals, the question is fre- 
quently asked: "Why has not this art been more 
successfully and generally learned already ?" coupled, 
perhaps, with the observation that they know of many 
persons who have studied it, but are not known to have 
received much practical benefit. The answer to this 
question is, that it has been from the want of an effi- 
cient system and efficient teaching. The earlier sys- 
tems were inadequate, either from being only elemen- 
tary, or unnecessarily complicated, or both, and there 
was scarcely any teaching done in a thorough and prac- 
tical manner; but this study was placed secondary to 
all others and received only meagre or irregular atten- 
tion. 




T© toe Teacher 



m 



Description of tlie International Primary and Busi- 
ness Charts, and Methods of Teaching* the 
Subjects Presented by Them. 



■ 



Tk© ^lp&ate©t ©&a^t* 



I 




jJHIS Chart is arranged to present the Capital 
letter first, — made large, so that the class 
standing before the Chart may all see it dis- 
tinctly ; then follows the small letter, and a combina- 
tion of letters, or a word, in which the previous letter 
is an initial; and lastly, words having real objects in 
the school-room are selected. Thus, by associating the 
words with the objects which they represent, the child 
learns at the outset their true meaning and use, and it 
will not thereafter be satisfied with merely pronouncing 
them. The teacher is also enabled by asking appropri- 



THE TEACHERS GUIDE. 35 



ate questions, to excite not only a lively interest in the 
exercise, upon which success in teaching so much de- 
pends, but also to impart much valuable information. 






This Chart is arranged to present the object, or the 
picture of the object first ; next, in each picture, two 
separate objects have been designated by the respective 
words naming each, for the purpose of testing the pu- 
pil's ability to select the word called for, and the words 
are printed near the picture in order that an intimate 
association may be formed between the picture, its name, 
and the word which stands for the name. Each word 
commences with a capital letter, and in the list of 
words each capital letter is given once or more, — ar- 
ranged so as to break up the old routine of reciting the 
letters from A to Z. And, lastly, there is the expres- 
sion of a thought in words, asking a question or stating 
some general truth respecting the object represented 
by the picture. 



^eaebia® t&© ^Ip^ate©ta 



There are two methods of teaching the alphabet. 
The first commences with letters, and may be called 



36 THE TEACHERS GUIDE. 



the ABC method. The second commences with 
words, and may be called the Word method. 



The ABC Method. 



Should the teacher prefer the ABO method, the 
Alphabet Chart may first be used, but the Object and 
Word Chart may be used advantageously in connection 
therewith, especially in the hunting exercise, to which 
reference will hereafter be made. The teacher may se- 
lect at the commencement, a few of those letters which 
possess the most easily remembered forms, as O, X, and 
S, — describe them, and point out their peculiarities and 
resemblances, give their names, and ask questions about 
them. " The capital and small letters should be taught 
at the same time. Those letters which are alike will 
be remembered from their resemblance, and those that 
differ from contrast; and one class of letters will be 
needed by pupils about as soon as the other." 

The child must also be taught, at the very outset the 
nature and object of each letter, or he will not take a 
proper interest in the exercise ; for this purpose the 
teacher may say to the class : 

Teacher. — u You see this letter. Now look at me. 
You all know me when you see me. Now I wish you 
to look at this letter, so that you will know it whenever 
you see it. It stands for a sound. Listen, and hear me 
give the sound." 



THE TEACHERS GUIDE. 37 



"Having enunciated the sound, distinctly, several 
times, taking care to secure the attention of all, the 
teacher might ask if any one has ever heard the sound 
before. Some may remember it, as given among the 
elementary sounds of the language. If so, they are 
pleased to find that the lesson is connected with some- 
thing learned before. If it is not recalled, give the 
vowel sounds promiscuously, requesting all to put up 
hands when they hear it. 

Teacher.— " Now all give the sound after me. 
Again. Again. That is what this letter says. When 
you read it you give the sound." 

The teacher may next engage the class in a general 
hunt — using both charts for this purpose — for as many 
letters as they can find like those they have learned, — 
hunting for but one letter at a time. This search for 
the letters will be found very interesting and profitable, 
" and when the recitation has ended, the pupils will 
take their seats reluctantly, and wait impatiently till the 
time again arrives when they can have another game of 
' hide and seek ' with letters." 

The teacher may now make the letters of the lesson 
upon the black-board, directing the attention of the pu- 
pils to the manner in which they are made, as follows : 

Teacher. — " See me make this letter on the board. 
I begin here, and go around in this way. You may now 
come to the board and try to make it." 

With a little help and encouragement from the teach- 
(5) 



38 THE TEACHERS GUIDE. 



er, all will succeed very well. They may repeat it two 
or three times. 

Teacher. — " You may now go to your seats, and try 
to make them on your slates." 

" One of the advantages of using the slate and black- 
board in teaching the alphabet, is, that the teacher can 
furnish pleasant employment for the class when not en- 
gaged in reciting. Children are very fond of work of 
this kiud, and it will be found to greatly facilitate their 
progress." 

It is not designed that the teacher shall adhere to the 
method here laid down, strictly, and at all times. 
" Children are fond of variety, and it can hardly be 
doubted that a teacher who varies his methods and 
means of teaching, will cause his pupils to make more 
progress than one who confines himself to a single 
method, or to the same means, even though he may 
choose the best." 



The Word Method. 



This method of teaching the alphabet seems to be 
the most natural. " Children use words in speaking, 
and the transition seems natural from spoken to written 
words, and then to the letters of which words are com- 
posed. If we commence with letters, there can be no 
immediate connection between that knowledge of lan- 
guage which the pupil has, and that which he is ex- 



THE TEACHERS GUIDE, 39 



pected to acquire. Besides, the Word Method follows 
the order in which written language was invented. 
Characters were first used for objects, next for words, 
and last for letters. 

" It possesses more interest for children. A child 
cannot be made to take much interest in abstract, arbi- 
trary forms like a, b, c ; while all children delight in 
talking about a bird, a dog, a bell, a coach, and conse- 
quently may be pleased to learn the words for such ob- 
jects, and the letters composing such words. Teachers 
unconsciously show the truth of what is here said, when 
they tell their pupils that a stands for apple, b for 
boy, and d for dog, etc." 

If the Word Method be adopted by the teacher, the 
Object and Word Chart should first be used. The les- 
sons may at first embrace only the words which stand 
for the objects represented in the pictures. After hav- 
ing learned several of these words the pupil may be ex- 
ercised upon words disconnected from pictures or ob- 
jects, as in the ABC Chart. Only two or three words 
should be given the class at a lesson, and the shortest 
words, such as man, car, dog, etc., should be selected at 
the commencement, for the convenience of the pupil in 
drawing upon the black-board or slate. 

The Chart having been placed before the class, the 
teacher may select a single object to begin with. Sup- 
pose it to be the picture of the dog: 

Teacher. — " You all see this picture. What is it ? 
is it a dog, or the picture of a dog ? When you see this 



40 TEE TEACHERS GUIDE. 



picture of what does it make you think ? Now here is 
a word that makes me think of a dog. I wish you all 
to look at this word, so that you will know it when you 
see it again. When you see this picture, of what do you 
think ? When I see this word, of what do I think ? 
Then we will call this word dog. What is it ?" All 
say dog. 

The teacher may thus exercise the class upon not 
more than two or three words at each lesson, then, re- 
turning to the first word, request the class to point it 
out to him, then the second, and the third. The words 
may now be drawn upon the black-board — taking care 
to show the class how each letter is made, and requiring 
them to make it first upon the board, giving them the 
necessary assistance and encouragement, and then upon 
their slates, after resuming their seats. As soon as the 
class have learned to distinguish readily the words, or 
several of the words, in connection with the pictures, 
they are prepared to analyze these words, and ascertain 
the parts of which they are composed, or to learn their 
letters. The words first selected for analysis should be 
short, and, in analyzing them into letters, the same plan 
may be pursued as that described when speaking of the 
ABO method. 



T$k® S@m»to @i tfee I^etfesSe 



This Chart consists of two tables. The first is ar- 
ranged to present a list of words containing a classifica- 



TEE TEACHERS GUIDE. 41 



tion of the sounds of the English language, together 
with the standard letter, or letters, used to represent 
each sound, thus : First, the vowel sounds, — express- 
ing the letter for the sound heard in pronouncing its 
name, and indicating the other sounds represented by 
the same letter without repeating the letter, thus show- 
ing those sounds having no letter to represent them, 
but, for which, some other letter must be substituted. 
The table of consonants includes also those elementary 
sounds, which, having no character to represent them, 
are represented by the substitution of two letters, each, 
when standing alone, representing other and different 
sounds. The words selected are arranged in rhyming 
pairs, in order to make the concert exercise more easy 
and attractive ; and those words which, in their pro- 
nunciation, unmistakably give the consonant sounds of 
W and Y, have been selected for that purpose. 

The table below comprises a partial list of letters 
representing other sounds than those assigned them in 
the first, or standard table. Letters so employed may 
be called substitutes for those they take the place of. 
Thus, in the word any, a represents the vowel sound 
heard in the word egg, and assigned to the letter e ; a is 
hence substituted for e. In the word obey, e represents 
the vowel sound heard in the word ate, and assigned to 
the letter a, etc. In the word nor, o represents the 
vowel sound heard in the word all, and assigned to the 
letter a. This sound is also often represented by the 
combination an, but it would, nevertheless, be incorrect 



42 THE TEACHERS GUIDE. 



if we were to adhere to the standard table of sound rep- 
resentatives. In the word rude, u represents the vowel 
sound heard in the word do, and assigned to the letter 
o. Iji the word missed, d represents the consonant 
sound heard in the word it, and assigned to the letter t. 
In the word can,c represents the consonant sound heard 
in the word oak, and assigned to the letter k. In the 
word vicious, ci represents the single consonant sound 
heard in the word ash, and assigned to the combina- 
tion sh. And in the word wax, x represents the two 
consonant sounds heard in the word oaks, and assigned 
to k, and s, etc. 



General Directions. 



The teacher should drill the school in concert, at a 
regular time each day, in the elementary sounds of the 
language, using the standard table for this purpose, at 
first, in connection with the words in which the sounds 
are heard, and then separately, until all are well under- 
stood, and can be readily given when required. In 
every school there are some pupils who find it exceed- 
ingly difficult to articulate every sound readily and dis- 
tinctly. Especial care should be taken that such pupils 
utter the sounds correctly. They should be required to 
utter them after the teacher, and carefully guided in 
placing their organs of speech in the proper position to 
do so. 



THE TEACHERS GUIDE. 43 



The table of " Letters representing other Sounds 
than their Own," may be used very advantageously in 
the process of analyzing words into the elementary 
sounds of which they are composed. The method of 
doing this may be, substantially, the same as that given 
in the description of this table. The peculiar advan- 
tage of this plan arises from the necessity of knowing 
the sound before it can be determined whether the let- 
ter used to represent it is its standard representative or 
not. It must also be discovered that the letter is not 
the real sound, itself, but only the picture of the 
sound, the same as the representation of a house on pa- 
per is not the house itself, but only the picture of a 
house. This discovery having been made, it then be- 
comes apparent that it is quite as consistent to repre- 
sent ahorse, indiscriminately, by the picture of a horse, 
cow, or any other picture, as to represent a sound by 
two, three, or a dozen pictures, or letters, entirely dif- 
ferent in their appearance ; which is a case of not unfre- 
quent occurrence in the English system of orthography. 

Thus, by using this table in connection with the one 
above, the incompleteness of our orthography, in hav- 
ing an insufficient number of characters to represent 
all the sounds of the language, and the inconsistency, 
or absurdity, of using those we have in the manner in 
which they are used, may be amply shown. 

It is earnestly urged that the subject of orthography 
be paid that attention, in our primary and common 
schools, its importance demands; and it is confidently 



44 



THE TEACHERS GUIDE. 



believed that the method here suggested will be found 
one of the best for general purposes. By using the 
black-board, the teacher may extend his illustrations in- 
definitely. 




WB&B* 



TA@ Mmliiplmmimm TmM@M t 




|HEKE are, probably, few teachers of Primary 
Schools in the land, who will not agree with 
us, that there is no other subject of common 
school instruction, upon which the same amount of time 
has been spent, with such disproportionate results, as in 
the study of the Multiplication Tables. This arises, 
we apprehend, in part, from the nature of the subject 
itself, and, in part, from the defective methods by which 
it has been taught. These tables, consisting, as they do, 
of several hundred multiplications, appear to the mind 
as a vast collection of unrelated facts, each of which 
must be recollected independently, and each of which, 
therefore, is very easily forgotten. As presented on 
the Charts, this disadvantage is largely overcome by ex- 
hibiting, to the eye, a tangible object to which the idea 
can be attached. " The arrangement, color, size, and 
shape of the figures, all help to fix them, and their com- 
binations, firmly in the mind, the same as the use of 
the object in teaching any other subject." 
(6) 



46 THE TEACHERS GUIDE, 






Each Multiplication Table is so arranged as to form 
a combined Multiplication, Addition, and Subtraction 
Table. This result is effected by placing two succes- 
sive Multiplication Tables, (commencing with the twos,) 
on each chart, in the following manner : The products 
of the several multiplications in the first table are 
placed in the left margin of the chart, and the products 
of the several multiplications in the second table are 
placed in the right margin of the chart. The multipli- 
cands, from 1 to 12, are arranged in a vertical column, 
upon a " key-board," which is designed to cover the 
printed matter in the body of the chart when the tables 
are in use ; and the index figure, or multiplier, is cen- 
trally placed above the table to which it belongs. 



a©adta® t&© ^afel©©. 



1st.— Multiplication Tables. 

Commencing with the Table of Twos, the Multiplica- 
tion Tables are read as follows: 2 (index figure) times 

1 (key-board) are 2, (left margin) ; 2 (index figure) times 

2 (key-board) are 4, (left margin), etc. The Threes are 



• 



THE TEACHERS GUIDE. 47 



re- 



read thus : 3 (index figure) times 1 (key-board) are 3, 
(right margin) ; 3 (index figure) times 2 (key-board) are 
6, (right margin), etc. 



2d.— Addition Tables. 



Commencing with the first figure in the left column, 
the Addition Tables are read from left to right, horizon- 
tally across the page, as follows : 2 (left column) and 
one (key-board) are 3, (right column) ; 4 (left column) 
and 2 (key-board) are 6, (right column), etc. 



3d.— Subtraction Tables. 

Commencing with the first figure in the " key-board," 
the Subtraction Tables are read from right to left, hor- 
izontally across the page, as follows : 1 (key-board) 
from 3 (right column) leaves 2, (left column) ; 2 (key- 
board) from 6 (right column) leaves 4, (left column), etc. 



m©©itatt@a @i t&© ^atel©©* 



First Method. — The whole school should be drilled 
upon the tables in concert, at a regular time each half- 
day. The recitation should be " short and spirited," 



48 THE TEACHERS GUIDE. 



never continuing until the interest in it begins to abate. 
Commencing with the twos and threes, (the card having 
been placed upon the wall, and the " key-board " pro- 
perly adjusted,) the teacher, with pointer in hand, will 
call attention to the object of the index figures (2 and 
3) above the first and second tables, and, requiring the 
class to answer promptly, will proceed, rapidly, as fol- 
lows : 

Teacher. — " 2 times 1 are how many ? 2 and 1 are 
how many ? 3 times 1 are how many ? 1 from 3 
leaves how many ? 2 times 2 are how many ? 4 and 
2 are how many ? 3 times 2 are how many ? 2 from 
6 leaves how many ?" etc. 

Proceed in this manner through the twos and threes, 
and from table to table, until all are thoroughly learn- 
ed. It would be well, however, to precede this method 
by the second, to which reference is made below. 

It is not expected, nor desired, that the teacher will 
observe the same invariable order in his questions, as 
has been here observed ; but, on the contrary, the 
teacher who would succeed in keeping up a lively in- 
terest, must vary the order of his questions indefinitely. 
This method is possessed of numerous advantages, 
three or four of which, may be noticed in this connec- 
tion : First. — By reciting the Multiplication, Addition, 
and Subtraction Tables in combination, and thus chang- 
ing rapidly from a table of one kind to a table of an- 
other kind, it commands the attention of the class as no 
other method can. Second. — It cultivates quickness 



THE TEACHERS GUIDE. 49 



and accuracy. Third.— -It affords a thorough test of 
the pupil's proficiency in memorizing the Multiplication 
Tables. Fourth. — It is a very valuable auxiliary when 
used in connection with the " Concert Method," of reci- 
ting these tables ; which, however valuable, is not com- 
plete in itself, and, when used alone, is subject to great 
abuse. These methods should, therefore, be used in 
conjunction with each other. 

Second Method. — This method, pertaining exclu- 
sively to the recitation of the Multiplication Tables, is 
called the " Concert Method," and is supposed to be so 
generally known that an elucidation of it is not consid- 
sidered necessary in this place. It is very valuable for 
some purposes, when well conducted, and may be pro- 
fitably used in connection with the method above de- 
scribed. Each recitation should be " short and spirit- 
ed," consisting, after the first, of a review of the last 
table recited and one in advance. When the tables have 
all been recited in this manner, the class should begin 
back with the first table, and proceed as before. 

Note.— The elemental ideas of Multiplication, Addition, and Sub- 
traction, should be explained to those pupils who have no knowledge 
of them, by the use of the Numerical Frame, or, in the absence of 
that, the black-board will answer every purpose. 



itoess Firms* 




||HE Business Forms are designed to be copied 
into blank-books, prepared for that purpose, 
until the forms and their contents are indeli- 
bly fixed in the mind ; as experience has shown this to 
be the best method of acquiring that practical knowl- 
edge of them which their use requires. The blanks re- 
quired may correspond in size with the "copy-books " 
in general use, and the teacher should see that they are 
neatly and tastily prepared. 

To render their use practicable, or desirable, the 
Forms have been enlarged, so that they can be cop- 
ied without difficulty when placed upon the wall, since 
it is only in this way that they can be used to advantage 
in the school-room. 



General Directions. 



All scholars who can write may profitably engage 
in this exercise, and, since the arrangement of the 
Forms need not, necessarily, observe any particular 
order in the copy-book, to facilitate the exercise, and to 
accommodate all at their respective seats, different ones 



THE TEACHERS GUIDE. 51 



may be allowed to copy from different charts at the 
same time. 

Spelling. — The teacher should frequently visit the 
pupils while at their work, making such suggestions, 
respecting its style and character, as he may deem nec- 
essary. Especially should he see that all words are cor- 
rectly spelled, and that the strictest attention is paid to 
punctuation, capitalization, neatness, and accuracy. 

Penmanship. — The teacher should also make such 
suggestions, concerning the position at the desk, the 
holding of the pen, etc., as may be necessary to a con- 
stant improvement in penmanship. The copying of 
these Forms will be found a most valuable exercise for 
this purpose. I am of the opinion that in no other 
way can practical business penmen be made so surely 
and so quickly, as in the copying of promiscuous read- 
ing matter, under the constant care of a good teacher 
of penmanship. For this reason this exercise may very 
properly occupy the writing hour. 

Business Forms. — The nature, object, and manner of 
using every business form should be explained to the 
pupils before they are allowed to copy it. After the 
promissory notes have been copied once or more, as the 
teacher may think best, the card may be turned over 
and the pupils required to fill up the Blank according 
to the different forms on the charts, or others that may 
be given by the teacher. The Blank Form will be 
found very serviceable, not only as a test of the pupils' 



52 THE TEACHERS GUIDE. 



proficiency in their work, but as affording a means where- 
by the knowledge already acquired may be practically 
applied, thus strengthening and making more perma- 
nent its impression upon the mind ; and, again, in ac- 
tual business, the pupils will often be called upon to fill 
up blanks of various kinds, and they should have previous 
practice or they will not be able to do so when required. 
For this purpose the teacher may write blanks of other 
business papers upon the blackboard and require the 
pupils to fill them up correctly. Especially should they 
be practiced in filling blank orders, checks, drafts, 
receipts, etc. 

The teacher should strive to give every lesson as 
practical a turn as possible. An excellent method of 
doing this is to require the class, after having had suffi- 
cient practice in copying, to prepare for him, as he may 
need to use them, the various business papers, on the 
supposition that they are required by him in his trans- 
actions with his customers ; or, what would be better 
still, the teacher could procure at a trifling cost, at any 
commercial college, several hundred dollars in bank 
bills of different denominations, and by this means he 
could institute transactions with his pupils, requiring all 
kinds of business papers ; thus, he could loan money 
and require a note, or pay borrowed money and 
call for a receipt, or be his pupils' banker and require 
them to check out their deposits, etc. Such practice 
would give the pupils full command of the knowledge 
so acquired, and it would not be easily forgotten. 



D e£ei Pattern 



crflCg^z^Si^:^^ 



W%@ms&&m@%y M@t©©-o 




PKOMISSORY NOTE is an unconditional 
written promise by one person to another, for 

Ifff the payment, at a specified time, of a certain 
sum of money. Promissory notes containing the word 
bearer, or order, may be bought and sold, or transferred 
from one to another. Notes so drawn are called Ne- 
gotiable Notes. (See Chart). Notes that do not contain 
the word bearer, or order, cannot be transferred, and 
hence are called Non-Negotiable Notes ; thus, this note, 
(See Non-Negotiable Note,) containing a promise to 
E. W. Try on, but not to bearer, or order, is good in 
Tryon's hands, but it is not negotiable, — it cannot be 
transferred to any other person. 

A note containing the word bearer is transferable by 
delivery alone ; thus, in this note, (See Negotiable Note, 
without Indorsement,) the promise is to pay George 
(7) 



54 TEE TEACHERS GUIDE. 



Mansfield, or bearer, and hence it is good in the hands 
of any person who may have it when due ; for the 
promise is to pay the bearer. 

Indorsements. — But in this note, (See Negotiable 
Note, with Indorsement,) containing the word order, the 
promise is to pay George R. Whitmore, or order, hence 
it cannot be transferred by mere delivery, but Whit- 
more must order it paid to some one else before the 
transfer can be made. The simple writing of his name 
across the back of the note, (See Indorsements,) is un- 
derstood to be his order for its payment. The writing 
of one's name across the back of a note is called an in- 
dorseinent, and the writer is called the indorser. 

Special Indorsement. — If the indorser writes over 
his signature the words, " Pay to (name) or order," he 
thus gives special, or full directions, as to whom, or 
whose order it shall be paid, and hence it is called a 
special, or full indorsement. If the directions are to 
" Pay to John Curtis, or order," as at No. 2, Curtis is 
made the payee', but, if he wishes to dispose of the 
note, he must also indorse it, for it is made payable to 
him, or his order, and his indorsement is his order to 
pay it to another. If Curtis, in transferring the note, 
makes a special indorsement, then, before it can be 
again transferred it must receive a third indorsement. 
In like manner indorsements may be, and frequently 
are made until the back of the note is tilled, and a pa- 
per is attached to it for the purpose of receiving other 
indorsements. 



THE TEACHERS GUIDE. 55 



Blank Indorsement. — If the indorser writes only his 
signature across the back of the note, leaving the space 
above it blank, as at No. 1, and the note open to circu- 
lation without limitation, it is called an open, or blank 
indorsement. By such an indorsement the note becomes 
the same as a note drawn payable to bearer ', and may 
pass through the hands of A, B, 0, or any number of 
persons without further indorsement. But any subse- 
quent holder, as C for instance, has the right, if he 
pleases, to make the indorsement special, by writing in 
the blank space above the indorsees signature, the 
words, " Pay to (name) or order,"' as at No. 2. It must 
now be indorsed by the person to whom it is made pay- 
able before it can be again transferred. The indorser 
of a note guarantees its payment, and is liable to the 
holder on due notice of its non-payment by the maker. 
If the maker of a note fails to pay it when due, the first 
indorser becomes responsible for its payment; should 
both of these fail to make payment, then the second in- 
dorser becomes responsible, and so on. 

Qualified Indorsement. — But if any indorser wishes 
to avoid all responsibility, he may do so by writing over 
his signature the words, " without recourse," as in No. 
3, which is called a qualified indorsement. But these 
words do not prevent its being made a blank or special 
indorsement the same as if they had not been used. 
(See No. 3.) 

Other Indorsements are sometimes made for special, 



56 TEE TEACHERS GUIDE. 



or private purposes, as at Nos. 4, 5, 6 and 7 ; but as 
there can be no difficulty in understanding them at a 
glance, it is not considered necessary to dwell upon them 
here. 



^iafe M@t©@, 



Bank Notes, usually called bank bills, are promis- 
sory notes, " issued by a banking company, signed by 
the president, and countersigned by the cashier, and 
payable to the bearer in gold or silver, or in whatever 
is made by the laws of the state or country a legal ten- 
der, on presentation at the bank and demand of pay- 
ment. Bank Notes are, of course, negotiable, being 
made payable to the bearer] and they are usually se- 
cured by a deposit of State Stocks, or United States 
Stocks." 

Special Directions. — The class should be shown a 
Bank Bill, and their attention called particularly to the 
fact, that it is drawn like any other promissory note, 
payable to bearer. 



Certificates @f Deposit. 



Persons who deposit money in a bank, are, at their 
request, furnished by the bank with a writing acknowl- 



THE TEACHERS GUIDE. 57 



edging the receipt of the money, and promising to pay 
it to the order of the depositor at a given time, or on 
the return of the writing properly indorsed, with or 
without interest, as specified in the writing. Such a 
writing is called a Certificate of Deposit ; but it is in 
reality a promissory note, given by the bank to the de- 
positor, for value received. (See Certificate of Deposit.) 
When money is deposited in a bank with the expecta- 
tion that it will not be drawn out in the ordinary course 
of business, the depositor may very properly require the 
bank to give him a certificate of deposit, as evidence of 
its indebtedness. 



,3Fm^m©ai M@t©©* 



A Judgment Note is like any other promissory note, 
with the exception that it has attached to it a power of 
attorney, authorizing the holder to enter up judgment 
thereon if not paid when due. 



l*^@p©^iF M@t©§).a 



A note payable in property specified is called a Prop- 
erty Note, but is sometimes considered as an agreement 
merely. If not paid when due, the payee has the right 



58 THE TEACHERS GUIDE. 



to demand the money, and may claim damages for the 
non-fulfillment of the promise. 



©m© ®iii©* 



A written acknowledgment that a certain sum of 
money, or a specified amount of goods, or property, is 
due to a party therein named, or to his order, or to the 
bearer, is called a Due Bill. " Due Bills are either 
promissory, or property notes, though less formal than 
notes usually are. Whether negotiable or not depends 
upon the circumstances just enumerated." 



@sdl©£@* 



A writing requesting some person therein named to 
pay, or deliver money, goods, or other property to some 
other person specified, or to his order, or to the bearer, 
is called an Order. (See Chart.) Orders for money 
are generally known as Checks, or Drafts, or Bills of 
Exchange, as will be presently explained. " The per- 
son on whom an order may be given is under no legal 
obligation to pay it, unless he first engages to do so. 
Orders are generally considered payable on presenta- 
tion, though they are sometimes accepted by the per- 
son on whom they are drawn, to be paid at another 
time. This may be done by his simply writing the 



TEE TEACHERS GUIDE. 59 



word ''Accepted" either across the back or face of the 
order, (but usually the latter, and in red ink,) and sign- 
ing his name to it. Before this is done, an order may 
be regarded as evidence of debt, and as a claim upon 
the drawer of it ; but afterwards it becomes a claim 
upon the acceptor, who in accepting agrees to pay." 



An order addressed to a bank by a person who has 
money deposited in the bank, requesting the payment 
of money to the bearer, to a person named in the check, 
or to his order, is called a Check. " Checks are usually 
drawn and used in the place where both parties to them 
reside, and where the bank is located, and for conven- 
ience, are generally made payable to bearer. While a 
depositor has money to his credit at a bank, his checks 
are paid on presentation ; but, when his credits are 
drawn out, his checks are no longer paid, unless by 
special arrangement. Checks are, therefore, generally 
presented to a bank for payment as soon after they are 
given as practicable, and usually, and very properly, 
within a day or two." 



An order addressed by one person, or by one bank, 
or mercantile house, to another, requesting the pay- 



60 THE TEACHERS GUIDE. 



merit of money to a person named therein, to his order, 
or, sometimes, to the bearer, is called a Draft. " Checks 
which are drawn by a depositor upon a bank at home, 
and handed to the payee, are commonly made payable 
to the bearer ; but drafts, which are usually drawn by 
a bank in one place upon a bank in another place, and 
are generally sent to the payee by mail, from pruden- 
tial reasons, are properly drawn payable to a person 
named, or to his order. Drafts made payable to a per- 
son named, or his order, will not be paid at the bank 
unless they bear the indorsement of the payee. When 
a draft is made payable at sight, or ten, or thirty days 
after sight, three additional days, known as ' days of 
grace,' are allowed for payment, by established usage 
in both Europe and America. Drafts are, therefore, 
sometimes drawn payable at sight, or at a specified 
time, ' without grace,' but, when drafts or bills are made 
payable on demand, or without any specified time, they 
are considered payable immediately on presentation, 
without allowing any days of grace. 

u The person who makes, or draws and signs a draft, 
is called the maker, or drawer, of the draft ; the per- 
son to whom it is addressed, or upon whom the draft is 
made is called the drawee, and the person to whom, or 
to whose order it is made payable, is called the payee. 
In case the payee, by indorsement, transfers his right 
to the draft to another party, the latter party, or hold- 
er, is called the indorsee. Any person who rightfully 
possesses a draft is known as its holder. 






THE TEACHERS GUIDE. 61 



When drafts are on time, or are made payable ten, 
twenty, or sixty days after sight, they should be pre- 
sented by the holder to the drawee, or person on whom 
they are drawn, as soon as received, for acceptance. 
" In case the drawee accepts a draft, he writes the word 
' accepted ' either across its back or face, (usually the lat- 
ter, and in red ink,) and dates and signs it. (See Ac- 
cepted Draft.) The drawee then becomes the acceptor, 
and the time when the draft becomes due will be reck- 
oned from the date of acceptance. A draft, before its 
acceptance, may be considered as an evidence of in- 
debtedness by the drawer, or maker of it, to the 
payee.;" but, after its acceptance, a draft may be re- 
garded as a promissory note, of which the drawee, or 
person on whom it is drawn, by his acceptance, be- 
comes the maker, and the original maker becomes the 
indorser. If the acceptor fails to pay the draft when 
due, the original maker will be held responsible for its 
payment. 

Special Directions. — The teacher should call the at- 
tention of the class to the Forms of Drafts on the 
Charts, as follows : Commencing with the first, or Un- 
accepted Draft, he should show them that it is an Order, 
(See Definition) ; that it is drawn for money, by one 
person, upon another person, and is, hence, a Draft, 
(See Definition) ; that Curtis is the drawer, or maker, 
Munson the drawee, and Walworth the payee ; that 
Munson must accept the draft before he is responsible 
(8) 



62 THE TEACHERS GUIDE. 



for its payment, when due ; that " Acceptance" in com- 
mercial parlance, means a " promise to pay ;" that he 
has so promised, showing the Form of Acceptance ; 
that it is drawn payable at ten days' sight ; that it was 
first seen and accepted by Munson, June 8th, 1871, 
and is, hence, due thirteen days thereafter, adding 
" three days of grace," which should be explained; that 
the draft, after acceptance, has the characteristics of a 
promissory note, Munson being the maker, and Curtis 
the indorser, etc. After which, the teacher should 
question the class upon all the points explained. In a 
similar manner, each Business Form on the Charts 
should be explained before the class are allowed to 
copy it. 



lill© @f H2£©3kaa^© ? 



Drafts and Bills of Exchange are essentially of the 
same import, and governed by the same laws, the prin- 
ciple difference being in the name. Drafts drawn by 
parties in one state, or country, upon persons in the 
same state or country, are sometimes called Bills of Do- 
mestic Exchange. If drawn by parties residing in dif- 
ferent states or countries, or drawn in one country and 
made payable in another, thej r are called Bills of For- 
eign Exchange. 



THE TEACHERS GUIDE. 63 



Ma @i D^feas^r©* 



" A Set of Exchange embraces several Bills of Ex- 
change, (usually three,) of the same date and tenor. 
When any of the Set is paid, the others are void. The 
object of a Set of Exchange is to provide beforehand 
against any inconvenience in case one of the Set should 
be lost in transmission. The holder of a Set of Ex- 
change may send the First and Second of the Set for- 
ward for payment, under different dates, or by different 
conveyances, and retain the Third himself. Then, in 
case one is miscarried, the other may reach its destina- 
tion and be paid. If both are lost, the Third may be 
used. Instead of First, Second, and Third, of Ex- 
change, the different bills of a Set are sometimes known 
as Original, Duplicate, and Triplicate." 



li©©©lpt©« 



A written statement, signed by the giver of it, ac- 
knowledging that he has received from another a speci- 
fied amount of money, goods, or other property, is call- 
ed a Receipt. It is prima facie evidence of the facts 
contained in it, but may be impeached by the party 
giving it. 



64 THE TEACHERS GUIDE. 



©@at^a©i@. 



An agreement between two or more parties for the 
doing, or not doing, of some specified thing, is called a 
Contract, The essential requisites of a good and valid 
contract are : First. — Parties able to contract ; for we 
cannot conceive of a contract without parties. Second. 
— A good and sufficient consideration, (unless the con- 
tract is under seal,) for this is, in legal contemplation, 
the cause of the contract ; but, if the consideration 
have some real value, however inadequate, it is suffi- 
cient. Third.— The consent of the contracting parties, 
without which, there is in law, no contract. Fourth. — 
A thing to be contracted for, or the subject matter of 
the contract. 



2^@^a&© @f ©ill©* 



The teacher should see that the nature and use of 
the different Forms of Bills are thoroughly understood 
by the class. It is quite important that Bills of Goods, 
sold, or Services given, should be rendered to the party 
receiving them ; and they should be required by him. 
Especially should the buyer require a "Bill of Parcels" 
from the seller, not only that lie may know the extent of 
his purchases, but also to protect him against error, or 
fraud, in the seller's account. 



THE TEACHERS GUIDE. 65 



Suit® f@s lat©^©@i. 



The different divisors for any rate per cent, given in 
the "Rules for Interest," may be found by dividing 360, 
(the number of interest days in a year, which custom 
has made legal,) by the rate per cent., dropping the 
cipher from 360, when the quotient will be a whole 
number without it ; but when it will not, the cipher 
must be retained. 

Explanation. — In reckoning interest, we may mul- 
tiply the principal by the rate per cent., to find the in- 
terest for one year, which we may divide by 360, to 
find the interest for one day ; but, since the rate per 
cent, is a multiplier, we may cancel it with an equal fac- 
tor in the divisor, 360. The remaining factor will be 
the divisor sought. Thus, dividing 360, (dropping the 
cipher, which avails nothing in multiplying or dividing,) 
by 4, (rate per cent.,) we obtain the quotient, 9, or the 
divisor given in the rule for this rate. The rate per 
cent, disappears, and, hence, the rule : " Multiply the 
principal by the time in days, and divide by 9." In like 
manner, we may obtain the divisor for any other rate 
per cent, given in " The Rules." 




Li 



aMf 



fc® 




flVERY individual in the community, who oc- 
MM< cupies any important station ; and, indeed, 
WW every person, high or low, rich or poor, 
may have, and, probably, will have, occasion to write 
letters. To do this in a neat and easy manner is of no 
trifling consequence ; and yet, every one who has ever 
looked at the letters in any post-office, must have ob- 
served the very general want of taste and neatness in 
the modes of folding and superscribing letters ; and, if 
the contents should be examined, they would be found 
to correspond with the external appearance. 

" Now, it should be the aim of every teacher to im- 
part instruction on the subject of letter-writing. Gen- 
eral directions and explanations, in reference to the 
commencing and closing of a letter, the manner of fold- 
ins, superscribing, and sealing, may be given to a whole 
school, by using the black-board, — in the absence of 
any better means, — and it will not require much of the 
teacher's time or attention, to furnish all the instruction 
that may be needed. 



THE TEACHERS GUIDE. 67 



"It is to be hoped that more consideration may be 
attached to this simple, but useful exercise, and that all 
pupils may possess the ability, when they cease attend- 
ing school, to write letters which shall be accurate and 
natural in their style, correct in orthography, systematic 
and proper in all their parts. A letter neatly written, 
correctly expressed, and properly folded and superscri- 
bed, will always prove, a ' letter of recommendation ' to 
its writer ; while the reverse will exert an influence in 
no respect favorable or complimentary." 



General Directions. 



The teacher, with pointer in hand, may call the at- 
tention of the class to the Letter- Writing Chart, as 
follows : 

Teacher. — " Here we have the Arrangement of a Let- 
ter, showing : First. — The name of the place where it 
is written, and date of writing, as in the form below, 
thus, ' Detroit, Mich., Sept, 7, 1871.' Second.— The 
complimentary address, at the left, and one line below 
the name of place and date, thus, ' Messrs. Nichols & 
Hall.' Third. — The body of the letter, commencing at 
some distance from the left side, and one line below the 
complimentary address, thus, ' I arrived in this city,' 
etc. Fourth. — A new sentence, leaving a space be- 
tween it, and the one preceding, thus, ' I have en- 
couraging letters,' etc. Fifth. — New topic, commenc- 



68 THE TEACHERS GUIDE. 



ing with indented line, thus, ' Please send me,' etc. 
Sixth. — Complimentary closing, one line below the 
body of the letter, and commencing near the middle of 
the line, thus, ' Yours, respectfully.' Seventh. — Signa- 
ture, one line below the complimentary closing, and to 
the right, thus, ' James Henderson,' etc." 

The attention of the class should be particularly call- 
ed to the Forms of Letters Nos. 1 and 2, containing or- 
ders for goods ; the first to be sent by express, the sec- 
ond by mail. The manner of superscribing the envel- 
ope, and the place for the stamp, should likewise receive 
due attention. It is requested by the Post-Office De- 
partment, at Washington, that the county be included 
in the superscription. When this is done, it should be 
written in the lower left-hand corner of the envelope. 
By the use of the Blank Letter Form, together with 
the black-board, if necessary, the teacher may give the 
class a great variety of " Complimentary addresses," 
and " Closings," and such other instruction, as may be 
necessary to a complete knowledge of this useful ac- 
complishment. 



B@@)ltKeepta| 




(JHERE is scarcely any situation in life, in 
which a knowledge of Book-Keeping may 
not be of much service. Its importance 
and general utility are such as to demand for it a more 
prominent place in our schools than it has, heretofore, 
received. It is a branch to which the attention of the 
older pupils, of both sexes, in all our schools, may be 
profitably given ; for it not unfrequently happens that 
females have occasion for a practical use of knowledge 
thus acquired. But, if this should seldom or never be 
the case, the advantages of writing out a set of books, 
merely as a disciplinary exercise, would amply compen- 
sate for all time and attention devoted to it. . * * * 

"A great amount of information may be imparted by 
an instructor without the aid of a regular text-book, 
though it would be preferable to use one. The nature 
and object of the day-book, ledger, cash-book, etc., should 
be fully and clearly explained, and everything in rela- 
tion to each made as simple as possible. A little time 
(9) 



70 THE TEACHERS GUIDE, 



with the aid of black-board, — (in the absence of charts,) 
— will enable the teacher to make everything sufficient- 
ly plain and clear." 



©©iiaiti®^® , 



Book-Keeping. — Book-Keeping is the art of record- 
ing business transactions in such a manner, as at any 
time, to show the true state of one's pecuniary affairs. 

Debtor and Creditor. — Whenever one person buys 
anything from another, which he does not pay for at the 
time, he is said to go in debt for it, and is called a Debt- 
or. 

When a person sells anything without receiving his 
pay at the time, he is said to give credit for it, and is 
called a Creditor. In keeping accounts it is customary 
to write Dr. for Debtor, and Cr. for Creditor. 

Personal and Real Accounts. — Personal Accounts 
are accounts kept with persons with whom we transact 
business. 

Real Accounts are accounts kept with realties ; and 
include accounts of things which a person possesses. 
Of this class are Cash, Merchandise, Field Accounts, 
etc., etc. 

Titles of Accounts. — The Title of an account is sim- 
ply the name by which the account is known. If we 
have accounts with two persons of the same name, they 



TEE TEACHERS GUIDE. 71 



should be distinguished by giving the residence of each, 
or in some other effectual way. 



General Directions. 



1. — The teacher should prepare the Book-keeping 
Class for the study, by giving them, in advance, a brief, 
general view of the subject, or, at least, so much of it 
as is presented by these Charts. The nature and ob- 
ject of the Ledger, Day-Book, and Cash-Book, should 
be clearly explained, and, everything in relation to 
each, made as simple as possible, and such other infor- 
mation should be given as may be necessary to a good, 
general idea of the subject. 

2. — Each member of the class should be provided 
with the requisite number of blank-books, for copying, 
or writing up the Forms given on the Charts. It would 
be well for the teacher to superintend the preparation 
of these books. The paper of which they should be 
made can generally be obtained, already ruled, at any 
book-store. Three books only will be necessary, — the 
Single Ledger, for the accounts requiring but one book, 
The Day-Book, and Day-Book Ledger. The paper for 
the Single Ledger and Day-Book, may be ruled alike; 
that for the Day-Book Ledger should be " Ledger 
Ruled." There is this difference between the Single 
and Day-Book Ledger, — the former requires two pages, 



72 THE TEACHERS GUIDE. 



or a folio, for an account, the Dr. entries are made 
upon the left page, and the Cr. entries upon the 
right page, while, in the latter, the Dr. and Cr. 
entries are both made upon the same page, thus re- 
quiring but one page for an account. The books hav- 
ing been prepared, the pupils should commence and 
copy, into their respective books, the Forms given on 
the Charts, constantly endeavoring to understand fully 
the reason for each entry. The teacher should antici- 
pate any difficulty that is likely to arise, by stating the 
transactions, and showing how they are entered in the 
accounts, and why so entered. This may be done in 
the form of a question ; thus, for example : 

Teacher. — " If I sell A. E. Gage 65 bushels of Rye, 
at one dollar a bushel, how will I enter the transaction 
in his account ? Do I, by this transaction, owe him, or 
does he owe me ? Then, upon which side of the ac- 
count shall I make the entry?" etc. 

Questions like these may be given until the class thor- 
oughly understand each entry they are required to 
copy. 

3. — When the teacher becomes satisfied that this is 
the case, other books may be prepared and the class re- 
quired to write up the examples given in this book. In 
so doing they should not be allowed to consult the 
Forms on the Charts. This having been satisfactorily 
accomplished, both in respect to neatness and accuracy, 
— which should be rigidly insisted upon, — 



THE TEACHERS GUIDE. 73 



4. — The teacher may prepare short examples involv- 
ing the different kinds and forms of accounts given on 
the Charts, and require the class to write up the same 
correctly; or he may now encourage them to make a 
practical use of the knowledge already obtained, by 
opening up actual accounts with similar effects^ at 
home. 

The practice of keeping actual accounts in this way, 
While it familiarizes the mind with the forms of ac- 
counts, and affords a daily discipline not otherwise easily 
attainable, also presents the best possible opportunity 
for learning the details, and hence stimulating an inter- 
est in whatever business the account is kept with. 



!^©pa£ai@^p la©trn©tt@a. 



Having placed the Book-Keeping Chart upon the 
wall, the teacher, with pointer in hand, may say : 

Teacher. — " Class, I wish to show you what a sim- 
ple thing it is to keep accounts ; and to illustrate this 
let us suppose that I am having deal with A. E. Gage, 
a country merchant. I buy of him from time to time 
without paying for what I buy, and sell to him in like 
manner, without being paid for what I sell. Hence, we 
"run in debt to each other." Now, I wish to have an ac- 
count of all our transactions, so that I may know at any 
time how our business affairs stand. So, if you please, 



74 THE TEACHERS GUIDE. 



I will engage you to keep this account for me. You 
will 4 first write his name above the account, as you see 
here, (pointing,) to show with whom it is kept. I will 
then give you the items of the account, and you may 
enter all that he owes me upon this, the left side of the 
account, and all that I owe him upon this, the right 
side of the account. This, (pointing to the left side,) 
we will call the Debtor side, (explain why,) and write 
Dr. for Debtor ; and this, we will call the Creditor 
side, and write Cr. for Creditor. 

" You see how simple this is, and how easy, by ad- 
ding up each side, and finding the difference between 
them, to discover which one is really indebted to the 
other upon settlement, and how much, (perform the 
work,) and this is the principal object of keeping ac- 
counts. 

" Now, for fear that some of you may forget what I 
have said, let me repeat ; — all there is absolutely essen- 
tial to the keeping of any account is, first, the title of 
the account, to show with whom or what the account is 
kept, (for accounts are sometimes kept with things, as 
well as with persons,) and secondly, two sides to the ac- 
count, the left for the Dr. and the right for the Cr. en- 
tries. 

" All accounts whatever may be kept in this simple 
form, and, indeed, some merchants do keep their ac- 
counts with all persons with whom they deal, in this 
way, devoting a folio, or two pages, to each one's ac- 
count. This is called the Ledger form, and the book 
in which they are kept is called the Ledger. 



TEE TEACHERS GUIDE. 75 



Accounts kept in this form require but one book, and 
since they demand less writing than when kept in any 
other way, would doubtless never be kept otherwise, 
were it not for the inconvenience of turning from page 
to page throughout a book of several hundred pages, to 
find a person's account, whenever entries have to be 
made, as is often the case in a large business, to the ac- 
counts of hundreds, or even thousands of persons daily. 
In such cases it is much more convenient to enter the 
transactions of the day, at the time and in the order of 
their occurrence, all upon the same or successive pages, 
if more than one is required. But while entries to a 
number of different accounts are more readily made by 
the use of this form, the accounts are intermingled, and 
scattered throughout the entire book, and those belong- 
ing to the same person, or title, require to be brought 
together on folios, or pages, by themselves, in order to 
determine the condition of the several accounts kept. 

" This is accomplished by the use of a Ledger, in 
which, is opened, one account with each person having 
items of account in the Day-Book, and, into this Led- 
ger account, all the scattered items of the same ac- 
count in the Day-Book are carried. The process of 
gathering the separate items of one's account from the 
Day-Book, and carrying them into the Ledger, under 
one name, or title, is called Posting. 

" An account will stand in the Ledger, after posting 
from the Day-Book, just as if it had been entered in the 
Ledger in the first place. Thus, you see, the Ledger 



76 THE TEACHERS GUIDE. 



form is the only one absolutely necessary, and the Day- 
Book is used as a sort of memorandum, to catch and 
hold the accounts until they can be entered in the Led- 
ger. 

" This is all I will tell you to-day ; but, from time to 
time, as it may seem necessary, I will tell you some- 
thing more of the different kinds of accounts, and of 
the details of keeping them, of which I have purpose- 
ly omitted to speak at this exercise. I will now give 
you the items of my account with A. E. Gage, after 
which you may copy the account into your books, from 
the Chart." 



Il@@ia^ m l^©@aa& ^©©@mat. 



Teacher. — (Placing A. E. Gage's Account before 
the class.) — " Class, before an account can be properly 
closed, its Dr. and Cr. sides must balance. This will, 
of course, always be the case when the account is set- 
tled ; but, if it is an unsettled account, and it is desi- 
rable to close it for any purpose whatever, then the ac- 
count may be balanced by making, upon the smaller 
side, a fictitious entry of the difference between the 
two sides. This is called the ' Balance Entry,' and is 
made upon the supposition that the amount entered 
has actually been received, or paid by us, (as it may ap- 
pear from the side upon which the entry is made,) and 



THE TEACHERS GUIDE. 77 



the account settle^. But, since this is not the fact, and 
the amount of this Balance Entry is still unpaid, as in 
this account with A. E. Gage, we open a new account, 
and charge or debit him with this amount. We may 
open his account upon the same page, as we see here, or 
upon some other, page of the same book, or in some 
other book, as we please. But before this new account 
is opened, we should finally close the old one. This we 
do, after having made the Balance Entry, by drawing 
single lines under the money columns, and, after ad- 
ding them, and placing the amount under each, we 
draw double lines, to show that the account is balanced 
and closed. The Balance Entry and the rulings are 
usually made in red ink." 



T^tm ©a©& 4@@@iat B 



*Teacher. — {Placing the Cash Account before the 
class.) — " An account may be kept with Cash on the 
same principle as with persons. If we perform labor 
for Cash, or sell property for Cash, it is manifest Cash 
is Dr., just as a person would be in case we should labor 
for him, or sell property to him on account. So, if we 
buy Sugar, and pay for it in Cash, as in this example, 



*Froni " Mayhew's University Book-Keeping," — an excellent 
work. 

(10) 



78 THE TEACHERS GUIDE. 



{Pointing to the Cash Account on the Chart,) we 
should make Cash Cr., just as we should make a person 
Cr., were we to buy of him on account. Cash now 
does something for us ; it is the giver to us of the su- 
gar, and is, hence, Cr. 

" The reason for making the Dr. and Cr. entries as 
above stated, may, perhaps, be better understood by 
supposing a person keeps his money in a drawer, whose 
name is Cash. On opening the account we put what 
money we have into the drawer, and debit Cash, which 
is the receiver. 

" The first entry to the Cash account, it is apparent, 
must be on the Dr. side ; for we must put money into 
the drawer before we can take it out ; or, in other 
words, we must receive Cash before we can pay it out. 

" Whenever the drawer is the receiver of money, 
Cash is Dr. ; and whenever the drawer is the giver of 
money, Cash is Cr. for the sum taken from it." 

" But, for present purposes, it is entirely unneces- 
sary to take this philosophical view of the matter. All 
that is required in keeping this account correctly, is to 
enter all Cash on hand when the account is opened, and 
all subsequent Cash receipts upon the left, or Dr. side 
of the account, and all Cash paid out upon the right, or 
Cr. side of the account. The principal object in keep- 
ing a Cash account is to show the Cash on hand when- 
ever desirable. This is done by subtracting the amount 
paid out, (or the Cr. side,) from the amount re- 
ceived, (or the Dr. side of the account ;) for it is evident 



THE TEACHERS GUIDE. 79 



that the excess over what has been paid out must still be 
on hand. In business, this is usually done once a day, 
and the account balanced and closed, and a new account 
opened, (upon the same page if there is room,) for the 
purpose of showing, in a single entry ^ the Cash on 
hand." 



Teacher. — "The manner of closing this account, is 
similar to that of closing a personal account. After 
finding the difference between the two sides, or the 
' Balance of Cash ' on hand, the -amount is entered upon 
the Cr. side, upon the supposition that it has actually 
been paid out. But since this is not the case, we open 
another account with Cash and Dr. it, for this amount, 
still on hand. The ruling is the same as for the closing 
of a personal account. 



©@^aii©M ^©©@mmt« 



Teacher. — {Placing the Corn-field Account before 
the class.) — " Class, accounts may be kept with a Corn- 
field, or with any branch of one's business, just as 



80 THE TEACHERS GUIDE. 



with persons. Whenever we give anything to the field, 
or incur any expense on its account, it is made Dr.; 
and whenever we receive anything from the field, wheth- 
er in money from sales to others, or for our own use, the 
proper entry is made upon the Cr. side of the account. 

"In this account, the footings of the Dr. entries, 
show that we have paid out $142.25, on account of the 
field. The footings of the Cr. side, show that we have 
received $487.84 from the field. By subtraction, it ap- 
pears we have received $345.59 more from the field 
than we have paid on its account. This is the amount 
of our net gain. If we wish to balance the account, 
we enter this amount upon the smaller, or Dr. side of 
the account, upon the supposition that it has been paid 
out for the field ; but, since this is not the case, and to 
show that the entry indicates a net gain, it should be 
made in red ink. Accounts whose Balance Entry show 
a gain or loss, unlike the cash or personal accounts, 
need not necessarily be opened again. 

" By keeping accounts in this way with a cornfield, 
with a wheat field, with a potato field, with sheep and 
wool, or with the different branches of one's business, 
whatever it may be, persons may determine, with great 
accuracy, what pursuits afford certain profits, and what 
particular departments of their business are most lucra- 
tive ; and by regulating their business accordingly, they 
can best promote their own interests, and, at the same 
time, contribute the most effectually to the prosperity 
of the community in which they live." 



THE TEACHERS GUIDE. 81 



T^m ©a3P=®@@2£* 



Teacher. — (Placing the Day-Booh Chart before the 
class.) — " Class, I will now give you a brief description 
of the Day-Book. It is ruled with a space here at the 
left, (pointing,) for entering the page of the Ledger to 
which the account is posted. All of the accounts upon 
this page, as you see by the figure 1, are posted to the 
first page of the Ledger. Then a broad space, as you 
see here, (pointing,) is appropriated for the title of the 
account, with a description of the articles bought or 
sold, at the right of which, (pointing,) are two sets of 
money columns. When several items are entered to the 
account of the same person at one time, as we see here 
in Henry Wright's account, Jan. 2, it is best to enter the 
amount of each item in the first set of money columns, as 
follows : (pointing to the amounts 5 and 1.80,) and, after 
adding them, carry the whole amount into the second 
set of money columns, preparatory to posting. The date 
in the Day-Book is written at the head of each page, as 
you see here, (pointing to Monday, Jan. 1, 1872,) and 
if changed upon a page is entered in the middle of the 
broad space, as you see here, (pointing to Jan. 2 and 3,) 
instead of at the left. Dr. and Cr. entries are some- 
times indicated in the Day-Book by writing Dr. or Cr., 
as the case may be, in the middle of the broad space, as 
yon see here, in Chas. Culver's account of Jan. 1. Dr. 
and Cr. entries may also be indicated by the words 



82 THE TEACHERS GUIDE. 



" To," and " By," without writing Dr. or Cr., as in this 
credit entry, " By Cash," (pointing,) in Henry Wright's 
account of Jan. 2. When entries are made in this form, 
" To," denotes a Dr. entry, and " By," a Cr. entry. 



T^L& ^fe&fg&g* 



Teacher. — {Placing the Ledger before the class.) — 
" Class, the Ledger is a book to which the entries of the 
Day-Book are transferred, in a condensed form, and so 
arranged as to present the account of each person on a 
page by itself, as you see here, (pointing to Henry 
Wright's account.) The ruling of the Ledger is as fol- 
lows : — Each page is divided by double perpendicular 
lines, into two equal parts, the left, (pointing,) being for 
Dr. entries, and the right for Cr. entries. Each side is 
ruled like the Single Ledger, before spoken of, with the 
addition of a space at the left of the money columns, 
on each side, as you see here, (pointing,) in which is en- 
tered the page of the Day-Book, from which the entry 
is posted. The entries in these three accounts are all 
posted from the 1st page of the Day-Book, as we see by 
the figure 1, in this space, before each amount entered. 
Being preceded by a Day-Book, to which reference may 
be made for particulars, the accounts in the Ledger will 
often occupy much less space than in any other form ; 
as you see here in the entries " To Mdse." " To Sun- 



TEE TEACHERS GUIDE. 83 



dries," " By Cash," etc., etc. This economy of space is 
obtained by carrying amounts only to the Ledger, and 
omitting details which appear in the D ay-Book, and to 
which reference may readily be made when necessary." 



3P@g)ite^ 



Teacher. — [Placing Day-Book and Ledger Charts 
before the class.) — " Class, I have previously told you 
that the process of gathering the scattered items of 
one's account from the Day-Book, and carrying them 
into the Ledger, under one name, or title, is called 
Posting. Now, let us open an account in the Ledger 
with Henry Wright, whose name we find in the Day- 
Book, and see if we cannot gather the scattered items 
of account with him, in the Day-Book, and carry them 
all correctly into this one account with him, in the Led- 
ger. We find here, upon the Day-Book, of Jan. 1, 
(pointing,) that Henry Wright is Dr. ' To balance of 
old Account, $62.' Now, since he is Dr. here, we will 
carry the entry to the Dr. side of his account in the 
Ledger, and make the entry as follows: 'Jan. 1, 
(same date as in the Day-Book,) To Balance of old 
Account, 1 page of the Day-Book, $62.' Now since 
this account is upon the 1st page of the Ledger, we go 
back to the Day-Book, and make a figure 1 here in this 
space at the left, to show the Ledger page, and also 
that the entry has been posted. 



84 • THE TEACHERS GUILE. 



We find next in the Day Book of Jan. 2, Henry- 
Wright, Dr., to butter and sugar, the whole amount of 
which is $6,80, which we carry to the Dr. side of the 
Ledger, in the same manner. But we find also, that he 
is Cr. by Cash, $25, in this same transaction ; and since 
he is Cr. here, we carry this entry to the Cr. side of 
his account in the Ledger, as follows: 'Jan. 2, By 
Cash, 1 page Day -Book, $25' (pointing), and making 
a figure 1 in the Day-Book, to show the Ledger page, 
and also that it is posted. We next find in the Day- 
Book of Jan. 3, Henry Wright, Cr., 'By C. A. Keed's 
note for $30,' which we carry to the Cr. side, as above, 
etc., etc. 



Example I. 



This example consists of a series of transactions be- 
tween the teacher, for whom the student is book- 
keeper, and A. E. Gage, a country merchant. 

Transaction I.— May 1, 1872.— I sell A. E. Gage 65 bushels 
of Rye, at $1 a bushel. 

As in this transaction, Gage is the receiver, and he 
does not now pay me for the Rye, the entry belongs 
upon the Dr. side of the account, and is made as fol- 
lows: (See Chart.) 

Tkans action 2. — May 4. — I buy of A. E. Gage, 1 Single Car- 
riage*for $135. 

Here Gage is the giver, and, as I do not now pay 



THE TEACHERS GUIDE. 85 



him for the carriage, the entry belongs upon the Cr. 

side of the account. 

Teansaotion 3.— May 9.— I sell A. E. Gage, 1 Ton of Hay 
for $17. 

Here Gage is the receiver, and hence the entry be- 
longs on the Dr. side of his account. 

Transaction 4.— May 13.— I buy of A. E. Gage, G. Lemon's 
order on Fred Cole for $22. 

Here Gage is the giver, and is hence Cr. (See 

Chart.) 

Teansaotion 5. — May 20. — I have done A. E. Gage 5 days' 
work with team, at $2 a day. 

Gage is here Dr. for services rendered. 

Teansaotion 6.— May 25.— I buy of A. E. Gage 25 lbs. of Pork 
at 10 cents a pound. 

Gage is again the giver, and is hence Cr. 

Teansaotion 7.— May 27.— Paid A. E. Gage $80 in cash. 

Here Gage is the receiver, and is hence Dr. 

Teansaotion 8. — May 29. — I buy of A. E. Gage 6 doz. Eggs 
t 20 cents a dozen, for which I give him Cr. 



Example II. 



This example exhibits an account with Cash. All 
Cash received is entered upon the Dr. side, and all Cash 
paid out, is entered upon the Cr. side of the account. 

Januaey 1. — 1872.— I find upon counting my Cash that I have 
$123.41. 
(11) 



86 TEE TEACHERS GUIDE. 



Transaction 1. — Jan. 3. — I buy 24 lbs. of Tea at $ 1 a pound, 
for which I pay Cash. 

Transaction 2.— Jan. 5.— I sell 25 bushels of oats at 40 cents 
a bushel, for which I receive Cash. 

Transaction 3. — Jan. 12. — I pay A. Roy $80 in Cash. 

Transaction 4. — Jan. 16. — I sell for Cash 4 tons of hay at 
$20 a ton. 

January 31. — I have this day closed my Cash account, to find 
the balance on hand. How much is it ? Upon what side of the ac- 
count do I make my balance entry, and what shall next be done with 
it? 



Example III. 



This example exhibits an account with a Cornfield of 
10 acres, The field is charged with every item of ex- 
pense incurred in raising, harvesting, and marketing 
the crop, and credited at marketable rates for all it re- 
turns. 

Transaction 1. — May 1, 1872. — I have done 7 days' plowing 
with horse team, in my Cornfield, which is worth $4 a day. 

Transaction 2. — May 9. — I have done 2 days' harrowing, 
worth $2 a day. 

Transaction 3. — May 11. — I have done 1 days' work mark- 
ing out the ground, which is worth $ 2. 

Transaction 4. — May 13. — I have used in planting, 1^ bush- 
els seed corn, worth $1 a bushel. 

Transaction 5. — May 13. — The planting has required 5 days' 
work, worth $1,25 a day. 

Transaction 6.—J¥ov. 18.— I sell 700 bushels of corn, at 60 
cents a bushel. 



THE TEACHERS GUIDE. 87 



Transaction 7. — Nov. 24. — I have kept for use 100 bushels of 
corn, worth 60 cents a bushel. 

Transaction 8. — Nov. 25. — The "Balance of Expenses" in- 
curred in cultivating, hoeing, harvesting, marketing the crop, and the 
interest on the land, for one year at $80 per acre, amounts to $ 100.75, 
which I make here in one entry, from the total footings of the same 
in my pocket memorandum. 

Teansaotion 9. — Nov. 30. — I sell 8 loads of Stalks, at 98 
cents a load. The balance of the Stalks were swept away by a sud- 
den freshet, and no account has been made of them, although I 
should have given the field credit for them, since the loss is mine, and 
not the field's. 

What entry must be made on the Dr. side of the ac- 
count, in closing it, as the profit on this field of corn ? 



Example IV.— Day-Book. 



This example consists of a series of transactions be- 
tween the teacher, who is supposed to be a merchant, 
and certain customers of his 

INVENTORY OF MY ASSETTS. 

Monday, January 1, 1872. 

Henry Wright owes me on account $62. 

I owe as follows : 

George Mann on account $37. 

Transaction 1. — I have sold Charles Culver on account, 7 yds. 
Eng. Broadcloth, @ $5.00. 

Transaction 2. — I have bought of Charles Culver on account, 1 
Ton of Hay, @ $20. 



THE TEACHERS GUIDE. 



Tuesday ', January 2, 1872. 

Transaction 3.— I have sold Henry Wright on account, 
10 lbs. Butter, @ 50 c. 
15 " Brown Sugar, @ 12 c. 

He pays $25 in cash on account. 

Wednesday, January 3, 1872. 

Transaction 4.— I have sold George Mann 12 yds. Blk. Silk, @ 
$2— have paid him $13 in cash, which settles our account. 

Transaction 5. — I have sold Charles Culver on account, 50 lbs. 
Crushed Sugar, @ 20 c— Received of him $25 in cash. 

Transaction 6.— I have bought of Henry Wright C. A. Reed's 
note, for $30. 



i 




FbrnrngFAptLfm 




ffHONO GRAPH Y is a system of short-hand, 
based upon the plan of spelling words, strictly 
by sound. To do this, it is necessary to have 
more letters, or signs, than there are in the ordinary 
alphabet. Thus, while the latter contains twenty-six 
letters, Phonography has forty, or a letter for each 
sound, in the English language. 

In presenting the phonographic alphabet upon the 
Chart, the Consonants have been arranged by them- 
selves, and the Yowels by themselves. 



The Consonant signs number twenty-four and are as 
follows :— (See Chart.) P, B, T, D, CH, J, K, G, F, Y, 
TH, TH, S, Z 5 SH, ZH, M, N, NG, H, L, R, (made 
two ways,) W and Y. It will be observed that corres- 
ponding sounds, are represented by corresponding signs, 



90 THE TEACHERS GUIDE. 



the difference in the sounds being indicated by shading 
the sign for the heavier, or sub-vocal sound. 

The new Consonant letters in the phonographic al- 
phabet are CH, as heard in the words chew or each ; 
TH, as in thigh or oath ; TH, as in thy or soothe ; 
SH, as in she or ash ; ZH, as in azure or measure ; 
NGr, as in ink or lung. The phonographic letter G, 
is used only for the consonant sound, heard in the word 
go or egg. The consonant sound in such words as gee 
and age, being represented by the Phonographic J. 



^@W©1©E 



The phonographic Vowel-signs, of which there are 
sixteen, including four double vowels, or diphthongs, con- 
sist of dots, dashes, etc., placed to the consonant stem 
in three positions, viz : At the beginning, middle and 
end. The consonant-stem is of course no part of the 
vowel-sign. In the table of vowels, these signs and their 
positions, are shown by writing them near the conso- 
nant stem, tee. Thus, a heavy first place dot represents 
the vowel sound, (a)h, (not a) ; second place, (a)te ; 
third place, (^)at. A light first place dot represents 
the vowel-sound (a)t, (pronounce at, omitting the t) ; 
second place, (^)t ; third place, (i)t. A heavy first 
place dash represents the vowel sound, (a)we ; second 
place, (o)we ; third place, (oo)ze (not double o). A 



THE TEACHERS GUIDE. 91 



light first place dash represents the vowel sound, (o)t ; 
second place, (u)t ; third place, £(po)% etc., etc. 



General Directions. 



Reading. — The first thing to be done by the begin- 
ner, is to learn the new alphabet, so that when he sees 
a sign, he will immediately know what sound it stands 
for ; and when he hears a sound, he will as readily 
write its sign. 

In the Chart of Phonographic Words, the key to 
each word will be found directly under it, and the pu- 
pil should carefully study every word, making reference 
to the table of consonants and vowels, to ascertain why 
it is written as here indicated. By being very thorough 
just here, not only will a good knowledge be acquired 
of the principles of phonographic spelling, but the new 
signs will be pretty well fixed in the memory. Repeat 
it over and over again. 

Writing. — In writing a word phonographically, the 
consonant signs are always written first, and the vowel 
afterwards placed to them. " When a vowel occurs be- 
fore a consonant, the vowel sign is written to the left 
of the consonant sign, if it be perpendicular or inclined, 
and above, if it be horizontal ; when a vowel comes af- 
ter the consonant, the vowel sign is written to the right 
of the consonant sign, if it be perpendicular or inclined, 
and below if it be horizontal." 



92 THE TEACHERS GUIDE, 



Orthography. — The Study of Phonography is also 
one of the best methods of acquiring a knowledge of 
Orthography. It tends to make one critical in the an- 
alysis of every word, and perfect in pronunciation. As 
a special concert drill, the teacher may call the atten- 
tion of the class to the Chart of " Words in Munson's 
Phonography," and after showing them that each word 
is composed of but two sounds, and hence should have 
but two letters to correspond, he may require them to 
pronounce, first, the word in the ordinary spelling, and 
then the phonographic word, after having first spelled 
it by sound as follows: b — a bay, etc., etc. 




MaeemmeMdiattoms. 



College of the City of New York. ) 
New York, April 11, 1872. j 
This is to certify: That I have examined the " International 
Primary and Business Charts," by F. T. Ingalsbe, and think highly 
of them. Especially would I call attention to the features of Busi- 
ness Forms and the basis of Phonography, which I believe will be 
very popular and practically useful. Being a strong believer in the 
value of wall charts in the school room, and having had an extensive 
experience in commercial teaching, I predict that these charts will 
meet with the success that they so fully deserve. 

C. A. WALWORTH, 
Teacher of Commercial Branches and Phonography. 



\ 



Surrogate's Office. 
New York, April 12, 1872. 

I have thoroughly examined the International Primary and Busi- 
ness Charts prepared by F. T. Ingalsbe, and find them admirable in 
every respect. I am surprised to find that so much valuable informa- 
tion of every-day use can be condensed into such small compass and 
yet be clear and simple. v 

Chart instruction is superior to book or mere oral instruction in 
the strength and permanence of the impression that it makes on the 
memory, and I have no doubt that Mr. Ingalsbe's series will give the 
highest satisfaction to both teachers and pupils. 

The Phonographic Charts I do not think could be improved. 

They will be found superior to any other Chart in use, for the simple 

purpose of teaching the sounds of the language, and, in addition, will 

impart a thorough rudimentary knowledge of the valuable art of 

(12) 



94 THE TEACHERS GUIDE. 



Phonography, by means of which so many of the enterprising and 
active young men of the country are now earning large salaries, and 
paving the way to future fortune and eminence. 

Yours truly, 

JAMES E. MUNSON, 
Pliononographer and Official Reporter to the Surrogate's Court of New 
York. 



Packard's N. Y. Business College,) 
April 11th, 1872. j 

1 have examined the International Primary and Business Charts, 
prepared by F. T. Ingalsbe, and consider them superior to anything 
of the kind now before the public. The novel manner of presenting 
the Multiplication and other tables, — the hardest lessons for young 
pupils, — renders them invaluable ; while the Business forms supply 
a pressing want in all public schools. 

I shall be glad to know that every school in the country is sup- 
plied with a set of these Charts. 

C. E. CADY, 
Principal, Business Department. 



From Hon. Ira Mayhew, for eight years Supt. of Public Instruction, 

for the State of Michigan, and Author of Mayhew's ' 'University," 

and "Practical" Book-keepings, etc., etc. 

Mayhew College, ) 
Detroit, Mich., May 10, 1872.) 

F. T. Ingalsbe,— Dear Sir : — From a thorough examination of 
your series of International Primary and Business Charts, I conclude 
that their introduction and use in the schools of the country, would 
be attended with the best of results. 

IRA MAYHEW. 



From the Supt. of Public Instruction for the State of Michigan : 

To whom it may Concern.— This certifies that I have 
quite carefully examined the International Primary and Business 
Charts, by F. T. Ingalsbe. These, if properly and faithfully used 
in our schools, cannot fail to become efficient aids in acquiring that 
practical information and knowledge of " Business Forms," which 



THE TEACHERS GUIDE. 95 



every one needs and must have. These Charts will supply a want 
which has long been seriously felt ; and, hence, I can conscientiously 
recommend their introduction into our Public Schools. 

Eomeo, May 22, 1872. DANIEL B. BRIGGS, 

Michigan State Normal Schools, | 
Ypsilanti, May 13, 1872. j 

This certifies : That I have examined the International Primary 
and Business Charts, by F. T. Ingalsbe, and think them a very valua- 
ble auxiliary, for teaching those practical business forms, which 
have hitherto received but little attention, in our public schools. 

These Charts are neatly prepared, and I cannot conceive how more 
valuable and important matter for all our schools, could be given 
in a more attractive and impressive form. They have my most cor- 
dial endorsement. I do not believe that the same amount of money 
could be invested in any school apparatus, that will give better returns, 
than in the purchase of these charts. 

J. ESTABROOK, 
Principal, State Normal School. 



Mt. Clemens, Mich., ) 
May 6, 1872. j 

I have caref ully examined the International Primary and Busi- 
ness Charts, arranged by Prof. F. T. Ingalsbe. These Charts evi- 
dently supply a need that has long been, and is now being, felt by all 
who have the education of our youth at heart. I not only recom- 
mend, but I earnestly urge every district in Macomb County, to sup- 
ply itself with some apparatus, having for its purpose the practical 
and business education of our youth ; and I know of nothing better 
adapted to this purpose, than Ingalsbe's Charts. They are decidedly 
superior to anything of the kind I have ever seen. 

SIDNEY H. WOODFORD, 

Co. Supt. of Schools. 

Ann Arbor, Mich., May 20, 1872. 
F. T. Ingalsbe, Esq., — Sir : — Having examined your series of 
Word, Numerical and Business Charts, submitted by E. H. Pennell, 



96 



THE TEACHERS GUIDE. 



I have no hesitation in saying that they are well adapted for the use of 
our public schools, and should take great pleasure in seeing them gen- 
erally introduced into the same, believing their introduction would 
result in great good and profit. 

Yours respectfully, 

GEO. S. WHEELER, 
County Superintendent of ScJwols for Washtenaw County. 

Office of County Superintendent of Schools.) 
Port Sanilac, July 30, 1872. > 
This certifies that I have examined the International Primary and 
Business Charts, arranged by Prof. F. T. Ingalsbe, and can chew- 
fully recommend them to the attention of Teachers and School Offi- 
cers. I believe them to be great aids in teaching, and would be pleas- 
ed to see them in every school-room in the county. 

GEORGE A. PARKER, 
County Superintendent of Scliaols. 

We have examined the International Primary and Business 
Charts, by F. T. Ingalsbe, and fully endorse all that has been said in 

their favor. 

The series commences with object lessons for the child, just learn- 
ing to read, and rises by easy gradations to subjects of a business 
character, not fully understood by one half of our business men. 
There are rules for casting interest and for finding discount. There 
are forms for all kinds of business paper, the several kinds of notes 
and bills, forms for Day-Book and for Ledger, and forms for Letter 

Writing. , . 

It is a fact that a majority of our young men and women, who 
are considered well educated, cannot draw up the simplest form of 
business paper. Let these charts be hung upon the walls of the 
school room, and the forms printed thereon, will soon become as 
familiar as the alphabet. Each District in the county should be sup- 
plied with cha.rts.-Algona {Iowa,) Bepublican, Jan. 22, 1873. 






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